https://www.taxtmi.com/caselaws?id=162112 Purchase tax under section 3-AAAA was upheld on sand and bajri bought from unregistered dealers for use in a works contract, because the goods were purchased from unregistered persons and no proof of prior tax payment or statutory exemption was produced. Interest under section 8(1) was not leviable on turnover not admitted by the dealer, since that provision applies to admitted tax defaults and assessed tax is governed by the later interest provisions. Freight was treated as part of turnover because no separate payment or supporting vouchers were shown, and the freight was found to be included in the sale price. en-us Mon, 29 Aug 2005 00:00:00 +0530 Wed, 19 Feb 2014 14:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162112 Purchase tax under section 3-AAAA was upheld on sand and bajri bought from unregistered dealers for use in a works contract, because the goods were purchased from unregistered persons and no proof of prior tax payment or statutory exemption was produced. Interest under section 8(1) was not leviable on turnover not admitted by the dealer, since that provision applies to admitted tax defaults and assessed tax is governed by the later interest provisions. Freight was treated as part of turnover because no separate payment or supporting vouchers were shown, and the freight was found to be included in the sale price. Case-Laws VAT and Sales Tax Mon, 29 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162112