https://www.taxtmi.com/caselaws?id=154971 A notice under section 21 of the U.P. Sales Tax Act is valid if it discloses the statutory basis for the assessing authority's reason to believe that turnover has escaped assessment; it need not set out detailed particulars of the escaped turnover. Administrative or arhat charges paid under a private procurement arrangement, including amounts paid to agents and the State Government on the facts stated, form part of the purchase price because they are consideration connected with the purchase. Those charges are therefore includible in the turnover of purchases, and the assessment including them is sustained. en-us Wed, 03 Apr 1985 00:00:00 +0530 Fri, 30 Aug 2013 16:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154971 A notice under section 21 of the U.P. Sales Tax Act is valid if it discloses the statutory basis for the assessing authority's reason to believe that turnover has escaped assessment; it need not set out detailed particulars of the escaped turnover. Administrative or arhat charges paid under a private procurement arrangement, including amounts paid to agents and the State Government on the facts stated, form part of the purchase price because they are consideration connected with the purchase. Those charges are therefore includible in the turnover of purchases, and the assessment including them is sustained. Case-Laws VAT and Sales Tax Wed, 03 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154971