https://www.taxtmi.com/caselaws?id=376317 Turnover could not be sustained as taxable merely because delivery challans did not mention price where the assessee claimed the transactions were job work for stitching and redelivery of materials supplied by the principal. The court noted that documents had been produced before the assessing authority and appellate forums, and that once the revenue accepted job work was carried on, those documents had to be examined on their merits. Rejection of the documents solely for absence of material value entries was unsustainable, as that circumstance alone did not establish a sale. The assessment and appellate orders were set aside and the matter remanded for fresh decision after hearing the assessee. en-us Thu, 24 Jan 2019 00:00:00 +0530 Thu, 07 Mar 2019 07:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376317 Turnover could not be sustained as taxable merely because delivery challans did not mention price where the assessee claimed the transactions were job work for stitching and redelivery of materials supplied by the principal. The court noted that documents had been produced before the assessing authority and appellate forums, and that once the revenue accepted job work was carried on, those documents had to be examined on their merits. Rejection of the documents solely for absence of material value entries was unsustainable, as that circumstance alone did not establish a sale. The assessment and appellate orders were set aside and the matter remanded for fresh decision after hearing the assessee. Case-Laws VAT and Sales Tax Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376317