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    <title>2002 (7) TMI 762 - MADRAS HIGH COURT</title>
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    <description>The court held that grinding charges, loading and unloading charges, transport charges, and freight charges should be included in the taxable turnover as they formed part of the sale price. The penalty for non-disclosure of turnover was deemed unjustified as there was no willful default by the assessee. The court allowed the tax revision petitions on the inclusion of charges in the turnover but dismissed the revision petition on the penalty, affirming the cancellation by the Tribunal due to the assessee&#039;s good faith actions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=160826</link>
      <description>The court held that grinding charges, loading and unloading charges, transport charges, and freight charges should be included in the taxable turnover as they formed part of the sale price. The penalty for non-disclosure of turnover was deemed unjustified as there was no willful default by the assessee. The court allowed the tax revision petitions on the inclusion of charges in the turnover but dismissed the revision petition on the penalty, affirming the cancellation by the Tribunal due to the assessee&#039;s good faith actions.</description>
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