https://www.taxtmi.com/caselaws?id=152951 Sawing charges collected under a separate and independent contract for cutting timber before delivery were not part of turnover under the Kerala General Sales Tax Act, because only sums forming part of the sale consideration or integral to the sale contract are included. Purchase tax under section 5A applied only to the extent timber was consumed for conversion into sawn timber or scantlings, so the entire purchase turnover could not be taxed and the quantum required reconsideration. A 5 per cent estimate based on defects in the accounts was upheld as moderate and unsupported by grounds for interference. en-us Tue, 07 Jul 1981 00:00:00 +0530 Sat, 13 Jul 2013 13:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152951 Sawing charges collected under a separate and independent contract for cutting timber before delivery were not part of turnover under the Kerala General Sales Tax Act, because only sums forming part of the sale consideration or integral to the sale contract are included. Purchase tax under section 5A applied only to the extent timber was consumed for conversion into sawn timber or scantlings, so the entire purchase turnover could not be taxed and the quantum required reconsideration. A 5 per cent estimate based on defects in the accounts was upheld as moderate and unsupported by grounds for interference. Case-Laws VAT and Sales Tax Tue, 07 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152951