https://www.taxtmi.com/caselaws?id=156567 Delivery charges separately shown in a sale transaction were treated as part of the sale price where the bargain showed that delivery to the buyer's premises was integral to completion of the sale and payment was made on delivery; the charges were therefore includible in turnover. The Tribunal also held that suo motu revision power must be exercised on the authority's own independent satisfaction, and proceedings initiated under the influence of an audit objection without free application of mind were invalid. The revision notices were quashed for lack of independent quasi-judicial decision-making. en-us Thu, 26 Sep 1991 00:00:00 +0530 Sat, 21 Sep 2013 16:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156567 Delivery charges separately shown in a sale transaction were treated as part of the sale price where the bargain showed that delivery to the buyer's premises was integral to completion of the sale and payment was made on delivery; the charges were therefore includible in turnover. The Tribunal also held that suo motu revision power must be exercised on the authority's own independent satisfaction, and proceedings initiated under the influence of an audit objection without free application of mind were invalid. The revision notices were quashed for lack of independent quasi-judicial decision-making. Case-Laws VAT and Sales Tax Thu, 26 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156567