https://www.taxtmi.com/caselaws?id=165012 Local purchases of plywood, glass and hardware used in the same form at interior decoration work sites satisfied the deduction test under Explanation III to rule 6(4) of the Karnataka Sales Tax Rules, so revision could not disturb the appellate finding without independent material. Purchases made outside Karnataka for works executed in those other States, and not brought into Karnataka, were not includible in Karnataka turnover on the facts found by the appellate authority. Penalty under section 12(4) was also unsustainable because the turnover had been voluntarily disclosed in monthly and revised returns, with no concealment, suppression, or variation at assessment. en-us Fri, 01 Oct 2010 00:00:00 +0530 Tue, 23 Sep 2014 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165012 Local purchases of plywood, glass and hardware used in the same form at interior decoration work sites satisfied the deduction test under Explanation III to rule 6(4) of the Karnataka Sales Tax Rules, so revision could not disturb the appellate finding without independent material. Purchases made outside Karnataka for works executed in those other States, and not brought into Karnataka, were not includible in Karnataka turnover on the facts found by the appellate authority. Penalty under section 12(4) was also unsustainable because the turnover had been voluntarily disclosed in monthly and revised returns, with no concealment, suppression, or variation at assessment. Case-Laws VAT and Sales Tax Fri, 01 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165012