https://www.taxtmi.com/caselaws?id=156216 Coconut oil sold in loose condition was held to remain within the notified hair-oil entry where the relevant notifications and explanatory amendment covered oil used primarily as hair-oil or processed for that purpose; the assessee was therefore entitled to deduction of the corresponding turnover from gross turnover. By contrast, the assessing authority's estimate of sale proceeds from empty containers was sustained because the assessee had filed no return on their disposal and there was no factual basis to disturb the estimate. The assessment was modified accordingly, with relief granted only in respect of the coconut oil turnover. en-us Mon, 07 Jan 1991 00:00:00 +0530 Mon, 16 Sep 2013 15:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156216 Coconut oil sold in loose condition was held to remain within the notified hair-oil entry where the relevant notifications and explanatory amendment covered oil used primarily as hair-oil or processed for that purpose; the assessee was therefore entitled to deduction of the corresponding turnover from gross turnover. By contrast, the assessing authority's estimate of sale proceeds from empty containers was sustained because the assessee had filed no return on their disposal and there was no factual basis to disturb the estimate. The assessment was modified accordingly, with relief granted only in respect of the coconut oil turnover. Case-Laws VAT and Sales Tax Mon, 07 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156216