https://www.taxtmi.com/caselaws?id=152554 Bricks manufactured and sold through a contractor were treated as part of the assessee's turnover because the contractor acted under authority to manufacture and sell under permits issued by the society. The amount payable was characterised as the sale price of the bricks and as a sale through another on deferred payment basis within the statutory definition of turnover. The deduction allowed to the contractor for manufacturing expenditure was not excluded from turnover, and the amount was not treated as compensation for misappropriation. The result was that the amount formed turnover and was liable to sales tax. en-us Wed, 17 May 1978 00:00:00 +0530 Sat, 06 Jul 2013 15:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152554 Bricks manufactured and sold through a contractor were treated as part of the assessee's turnover because the contractor acted under authority to manufacture and sell under permits issued by the society. The amount payable was characterised as the sale price of the bricks and as a sale through another on deferred payment basis within the statutory definition of turnover. The deduction allowed to the contractor for manufacturing expenditure was not excluded from turnover, and the amount was not treated as compensation for misappropriation. The result was that the amount formed turnover and was liable to sales tax. Case-Laws Service Tax Wed, 17 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152554