https://www.taxtmi.com/caselaws?id=275930 Rejection of the dealer's books of account was unjustified where the sole basis was an alleged omission to carry Form XXXI, especially after the related penalty had already been set aside as an accidental lapse and not a tax-evasion device; the turnover enhancement was therefore deleted. Insurance charges recovered from buyers for goods despatched to customers were also not includible in turnover because insurance was optional, arranged at the buyer's or stockist's instance and account, and the dealer merely recovered amounts spent on the buyer's behalf. As those sums were reimbursement rather than sale consideration, they could not be treated as part of turnover. The revision succeeded and the additions were removed. en-us Wed, 06 Dec 1995 00:00:00 +0530 Tue, 23 Oct 2018 12:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275930 Rejection of the dealer's books of account was unjustified where the sole basis was an alleged omission to carry Form XXXI, especially after the related penalty had already been set aside as an accidental lapse and not a tax-evasion device; the turnover enhancement was therefore deleted. Insurance charges recovered from buyers for goods despatched to customers were also not includible in turnover because insurance was optional, arranged at the buyer's or stockist's instance and account, and the dealer merely recovered amounts spent on the buyer's behalf. As those sums were reimbursement rather than sale consideration, they could not be treated as part of turnover. The revision succeeded and the additions were removed. Case-Laws VAT and Sales Tax Wed, 06 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275930