https://www.taxtmi.com/caselaws?id=165046 In medicinal trade, exclusion from gross turnover for returned expired, damaged or broken medicines must be tested against contemporaneous support such as stock records, invoices, expiry particulars and the accountant's certificate required by rule 159; because that material was not properly examined, the matter was remitted for fresh assessment. Medicines imported under way-bill and later distributed as free samples for trade promotion could not be treated as intra-State sales without proper consideration of the manufacturer's approval forms and supporting explanation; this issue too was sent back for reconsideration. The impugned orders were set aside and tax liability was not finally affirmed. en-us Fri, 13 Aug 2010 00:00:00 +0530 Thu, 08 May 2014 11:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165046 In medicinal trade, exclusion from gross turnover for returned expired, damaged or broken medicines must be tested against contemporaneous support such as stock records, invoices, expiry particulars and the accountant's certificate required by rule 159; because that material was not properly examined, the matter was remitted for fresh assessment. Medicines imported under way-bill and later distributed as free samples for trade promotion could not be treated as intra-State sales without proper consideration of the manufacturer's approval forms and supporting explanation; this issue too was sent back for reconsideration. The impugned orders were set aside and tax liability was not finally affirmed. Case-Laws VAT and Sales Tax Fri, 13 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165046