https://www.taxtmi.com/caselaws?id=155207 The Court dismissed the tax revision case, upholding the Tribunal's decision to include pre-sale expenses in the turnover of a gingili seed dealer for taxation purposes. The petitioner's argument that these expenses were post-sale and should not be included was rejected due to the lack of separate accounts for pre and post-purchase expenses. The Court emphasized the importance of maintaining proper accounts and rejected new arguments raised by the petitioner's counsel without factual basis. The petition was dismissed without costs, affirming the lower authorities' decision on the taxation treatment of the expenses. en-us Wed, 15 Jun 1988 00:00:00 +0530 Mon, 02 Sep 2013 12:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155207 The Court dismissed the tax revision case, upholding the Tribunal's decision to include pre-sale expenses in the turnover of a gingili seed dealer for taxation purposes. The petitioner's argument that these expenses were post-sale and should not be included was rejected due to the lack of separate accounts for pre and post-purchase expenses. The Court emphasized the importance of maintaining proper accounts and rejected new arguments raised by the petitioner's counsel without factual basis. The petition was dismissed without costs, affirming the lower authorities' decision on the taxation treatment of the expenses. Case-Laws VAT and Sales Tax Wed, 15 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155207