https://www.taxtmi.com/caselaws?id=174527 Freight or truck hire incurred to bring coal from outside Uttar Pradesh was held includible in turnover where it was the seller's legal burden under the U.P. Coal Control Order, 1977 and formed part of the cost of supply, even if paid directly by the buyer to the transporter. The definition of turnover did not exclude such freight on these facts. On assessment, rejection of the books justified best judgment estimation, but arbitrary quantity assumptions and unsupported profit additions were modified. For one dealer, the 15-tonnes-per-truck estimate was found arbitrary and the disclosed quantity accepted; for other years, excessive turnover estimates were reduced on the available material. en-us Thu, 29 Apr 1999 00:00:00 +0530 Fri, 09 Oct 2015 15:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174527 Freight or truck hire incurred to bring coal from outside Uttar Pradesh was held includible in turnover where it was the seller's legal burden under the U.P. Coal Control Order, 1977 and formed part of the cost of supply, even if paid directly by the buyer to the transporter. The definition of turnover did not exclude such freight on these facts. On assessment, rejection of the books justified best judgment estimation, but arbitrary quantity assumptions and unsupported profit additions were modified. For one dealer, the 15-tonnes-per-truck estimate was found arbitrary and the disclosed quantity accepted; for other years, excessive turnover estimates were reduced on the available material. Case-Laws VAT and Sales Tax Thu, 29 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174527