https://www.taxtmi.com/caselaws?id=371713 Job-work charges for sawing were held includible in taxable turnover where the dealer failed to prove that they were independent of the manufacture and sale of the goods. The inclusive definition of sale price was read to capture sums charged for work done in respect of goods at or before delivery, and the absence of reliable records weakened the claim of separate job work. Rule 58(1)(x) was construed as requiring sufficient particulars to establish genuine job-work transactions; complete address details were not a separate violation, but the deficient records supported best judgment assessment. The additions were therefore sustained. en-us Thu, 06 Sep 2018 00:00:00 +0530 Mon, 10 Dec 2018 09:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371713 Job-work charges for sawing were held includible in taxable turnover where the dealer failed to prove that they were independent of the manufacture and sale of the goods. The inclusive definition of sale price was read to capture sums charged for work done in respect of goods at or before delivery, and the absence of reliable records weakened the claim of separate job work. Rule 58(1)(x) was construed as requiring sufficient particulars to establish genuine job-work transactions; complete address details were not a separate violation, but the deficient records supported best judgment assessment. The additions were therefore sustained. Case-Laws VAT and Sales Tax Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371713