https://www.taxtmi.com/caselaws?id=149863 Revisional power under section 21(1) could not be used to reopen escaped turnover where the action was, in substance, barred by the limitation applicable to escaped assessment proceedings, so the revisional order failed for the earlier years. The value of bottles could form part of taxable turnover only if the facts showed that the container itself was intended to be sold as part of the bargain, so bottle value was not automatically excluded. Excise-controlled supply, however, did not amount to a true contractual sale of liquor under the Sale of Goods Act; without a sale of the liquor in law, there could be no independent taxable sale of the bottles as packing material. en-us Tue, 03 Aug 1971 00:00:00 +0530 Sat, 04 May 2013 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149863 Revisional power under section 21(1) could not be used to reopen escaped turnover where the action was, in substance, barred by the limitation applicable to escaped assessment proceedings, so the revisional order failed for the earlier years. The value of bottles could form part of taxable turnover only if the facts showed that the container itself was intended to be sold as part of the bargain, so bottle value was not automatically excluded. Excise-controlled supply, however, did not amount to a true contractual sale of liquor under the Sale of Goods Act; without a sale of the liquor in law, there could be no independent taxable sale of the bottles as packing material. Case-Laws VAT and Sales Tax Tue, 03 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149863