https://www.taxtmi.com/caselaws?id=164593 A factual finding based on survey material, diary entries, loose papers and stock records that the dealer was engaged in sale and purchase of bullion and gold ornaments was upheld because no perversity or illegality was shown. The plea that the transactions were only job work on labour basis was rejected. The Tribunal was also held unable to levy additional tax on ornament and bullion turnover for the first time when that levy had not been made in assessment and was not part of the subject-matter of the appeal. The additional tax was therefore deleted, while the finding on sale activity was maintained. en-us Tue, 19 Aug 2008 00:00:00 +0530 Mon, 28 Apr 2014 10:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164593 A factual finding based on survey material, diary entries, loose papers and stock records that the dealer was engaged in sale and purchase of bullion and gold ornaments was upheld because no perversity or illegality was shown. The plea that the transactions were only job work on labour basis was rejected. The Tribunal was also held unable to levy additional tax on ornament and bullion turnover for the first time when that levy had not been made in assessment and was not part of the subject-matter of the appeal. The additional tax was therefore deleted, while the finding on sale activity was maintained. Case-Laws VAT and Sales Tax Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164593