https://www.taxtmi.com/caselaws?id=158599 Post-purchase transport charges for moving fly ash to the factory were held not to form part of the purchase price for purchase tax, because expenditure incurred after the sale transaction cannot be loaded into consideration. Penalty under Section 23 was held unsustainable where there was no specific, legally supportable finding of deliberate misdeclaration or suppression, and the assessee had disclosed the omitted turnover before final assessment. Stock transfers of manufactured goods to out-of-State branches or depots, where tax was paid on the proportionate turnover under Section 3(4), were not treated as a contravention of Section 3(3) attracting penalty. en-us Wed, 10 Nov 2010 00:00:00 +0530 Fri, 19 Sep 2014 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158599 Post-purchase transport charges for moving fly ash to the factory were held not to form part of the purchase price for purchase tax, because expenditure incurred after the sale transaction cannot be loaded into consideration. Penalty under Section 23 was held unsustainable where there was no specific, legally supportable finding of deliberate misdeclaration or suppression, and the assessee had disclosed the omitted turnover before final assessment. Stock transfers of manufactured goods to out-of-State branches or depots, where tax was paid on the proportionate turnover under Section 3(4), were not treated as a contravention of Section 3(3) attracting penalty. Case-Laws VAT and Sales Tax Wed, 10 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158599