https://www.taxtmi.com/caselaws?id=154517 Chironji purchased under a forest department contract and already subjected to sales tax could not again be included in the contractor's taxable turnover. The court treated the goods in the assessee's hands as tax-paid goods because the department had already charged tax on the same produce, and there was no material showing that the chironji fell outside the contract. On that basis, the turnover inclusion was unjustified. Since the penalty rested on the disputed tax demand, the penalty order also could not stand in its existing form and had to be reconsidered with the corrected turnover. en-us Mon, 25 Mar 1985 00:00:00 +0530 Thu, 22 Aug 2013 18:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154517 Chironji purchased under a forest department contract and already subjected to sales tax could not again be included in the contractor's taxable turnover. The court treated the goods in the assessee's hands as tax-paid goods because the department had already charged tax on the same produce, and there was no material showing that the chironji fell outside the contract. On that basis, the turnover inclusion was unjustified. Since the penalty rested on the disputed tax demand, the penalty order also could not stand in its existing form and had to be reconsidered with the corrected turnover. Case-Laws VAT and Sales Tax Mon, 25 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154517