https://www.taxtmi.com/caselaws?id=158279 Amounts recorded as commission could not be excluded from turnover as ex gratia payments under the Kerala General Sales Tax Act, 1963, because the documentary entries, business context, relationships between the parties, and consistency of the accounts pointed to a sales-linked transaction. A bare claim of misdescription was unsupported by material. Receipts of Rs. 13,893 were also treated as taxable business receipts, as the mode of receipt through cheque and cash and the surrounding circumstances established a probable business connection with the assessee and its sister concern. Where the documentary record and surrounding facts yield a clear business inference, that inference cannot be displaced by a mere alternate characterization. en-us Mon, 01 Apr 1996 00:00:00 +0530 Sat, 19 Oct 2013 15:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158279 Amounts recorded as commission could not be excluded from turnover as ex gratia payments under the Kerala General Sales Tax Act, 1963, because the documentary entries, business context, relationships between the parties, and consistency of the accounts pointed to a sales-linked transaction. A bare claim of misdescription was unsupported by material. Receipts of Rs. 13,893 were also treated as taxable business receipts, as the mode of receipt through cheque and cash and the surrounding circumstances established a probable business connection with the assessee and its sister concern. Where the documentary record and surrounding facts yield a clear business inference, that inference cannot be displaced by a mere alternate characterization. Case-Laws VAT and Sales Tax Mon, 01 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158279