https://www.taxtmi.com/caselaws?id=150794 Husk retained by millers as payment for hulling and decortication charges did not constitute a sale, because the arrangement showed that only the kernel was delivered to the petitioners and the husk was retained in lieu of service charges. On those facts, the value of the husk could not form part of taxable turnover, and the Tribunal's view to the contrary was unsustainable. The corresponding turnover was therefore directed to be deleted. en-us Thu, 13 Mar 1975 00:00:00 +0530 Wed, 22 May 2013 17:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150794 Husk retained by millers as payment for hulling and decortication charges did not constitute a sale, because the arrangement showed that only the kernel was delivered to the petitioners and the husk was retained in lieu of service charges. On those facts, the value of the husk could not form part of taxable turnover, and the Tribunal's view to the contrary was unsustainable. The corresponding turnover was therefore directed to be deleted. Case-Laws VAT and Sales Tax Thu, 13 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150794