https://www.taxtmi.com/caselaws?id=164574 Freight and cartage charges were includible in turnover where the rail contract required the contractor to bear those charges, because the contractual stipulation made them part of the amounts received in the transaction. Rectified Form IIID evidence should not have been rejected without examining the corrected material on its merits, so the matter was remanded for verification of the genuineness of the revised forms. An account-keeping provision framed for manufacturers could not be applied to a railway contractor who was not engaged in manufacturing activity, so the manufacturer-based compliance finding was set aside. en-us Tue, 05 Jan 2010 00:00:00 +0530 Sat, 18 Oct 2014 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164574 Freight and cartage charges were includible in turnover where the rail contract required the contractor to bear those charges, because the contractual stipulation made them part of the amounts received in the transaction. Rectified Form IIID evidence should not have been rejected without examining the corrected material on its merits, so the matter was remanded for verification of the genuineness of the revised forms. An account-keeping provision framed for manufacturers could not be applied to a railway contractor who was not engaged in manufacturing activity, so the manufacturer-based compliance finding was set aside. Case-Laws VAT and Sales Tax Tue, 05 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164574