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    <title>1990 (9) TMI 325 - KERALA HIGH COURT</title>
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    <description>Amounts received as kadai commission and mahima after completion of the arecanut purchase transaction and dispatch of goods to non-resident principals did not form part of the purchase consideration or taxable turnover. Once the purchases were completed and the price paid, the transaction stood concluded, so later receipts were not includible in taxable turnover or purchase turnover. The Court also relied on its earlier consistent view in the same assessee&#039;s case, and the Revenue&#039;s challenge failed.</description>
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      <title>1990 (9) TMI 325 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=156834</link>
      <description>Amounts received as kadai commission and mahima after completion of the arecanut purchase transaction and dispatch of goods to non-resident principals did not form part of the purchase consideration or taxable turnover. Once the purchases were completed and the price paid, the transaction stood concluded, so later receipts were not includible in taxable turnover or purchase turnover. The Court also relied on its earlier consistent view in the same assessee&#039;s case, and the Revenue&#039;s challenge failed.</description>
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      <pubDate>Wed, 19 Sep 1990 00:00:00 +0530</pubDate>
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