https://www.taxtmi.com/caselaws?id=156626 Turnover from petroleum product sales was held taxable because the agreement showed the dealer was not acting as a mere selling agent of Indian Oil Corporation; he was authorised to purchase the goods and resell them in the open market through his petrol bunk. On that basis, the sales constituted independent turnover and did not qualify for tax exemption. The revisional authority was also justified in interfering with the appellate order, since it had wrongly treated taxable turnover as exempt and the error was prejudicial to the Revenue. The exemption claim was rejected and the revisional order upheld. en-us Wed, 19 Dec 1990 00:00:00 +0530 Tue, 07 Jan 2014 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156626 Turnover from petroleum product sales was held taxable because the agreement showed the dealer was not acting as a mere selling agent of Indian Oil Corporation; he was authorised to purchase the goods and resell them in the open market through his petrol bunk. On that basis, the sales constituted independent turnover and did not qualify for tax exemption. The revisional authority was also justified in interfering with the appellate order, since it had wrongly treated taxable turnover as exempt and the error was prejudicial to the Revenue. The exemption claim was rejected and the revisional order upheld. Case-Laws VAT and Sales Tax Wed, 19 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156626