https://www.taxtmi.com/caselaws?id=151568 The court held that the return of cones by the assessee to the supplier constituted a sale, resulting in assessable turnover. Emphasis was placed on contract clauses and the issuance of debit and credit notes indicating property transfer. The interpretation of clauses highlighted that credit for cone cost is subject to their return. The court distinguished this case from a precedent involving bottles, emphasizing the specific facts and terms. The issue of establishing the assessee as a "dealer" in cones for sales tax assessment was not fully addressed, leading to the dismissal of the revision cases without costs. en-us Tue, 15 Nov 1977 00:00:00 +0530 Fri, 07 Jun 2013 15:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151568 The court held that the return of cones by the assessee to the supplier constituted a sale, resulting in assessable turnover. Emphasis was placed on contract clauses and the issuance of debit and credit notes indicating property transfer. The interpretation of clauses highlighted that credit for cone cost is subject to their return. The court distinguished this case from a precedent involving bottles, emphasizing the specific facts and terms. The issue of establishing the assessee as a "dealer" in cones for sales tax assessment was not fully addressed, leading to the dismissal of the revision cases without costs. Case-Laws VAT and Sales Tax Tue, 15 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151568