https://www.taxtmi.com/caselaws?id=435348 On exclusion of tax-free and first-point tax paid goods from canteen turnover, the HC held that, absent contemporaneous records from the assessee quantifying such sales, remand would be futile; the 70:30 estimation of cooked food vis-à-vis tea/coffee/snacks was not arbitrary, and the challenge failed, resulting in the issue being decided for the Department. On whether hire charges recovered from contractors and inter-departmental machinery hire constituted "deemed sales"/"sale to self" under s. 2(g)(iv) of the Orissa Sales Tax Act, the HC found the contract terms were not properly examined and, since the assessee offered to produce the complete contract, set aside the authorities' findings on these issues and remitted them to the AO for fresh determination. en-us Wed, 15 Mar 2023 00:00:00 +0530 Tue, 23 Dec 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435348 On exclusion of tax-free and first-point tax paid goods from canteen turnover, the HC held that, absent contemporaneous records from the assessee quantifying such sales, remand would be futile; the 70:30 estimation of cooked food vis-à-vis tea/coffee/snacks was not arbitrary, and the challenge failed, resulting in the issue being decided for the Department. On whether hire charges recovered from contractors and inter-departmental machinery hire constituted "deemed sales"/"sale to self" under s. 2(g)(iv) of the Orissa Sales Tax Act, the HC found the contract terms were not properly examined and, since the assessee offered to produce the complete contract, set aside the authorities' findings on these issues and remitted them to the AO for fresh determination. Case-Laws VAT / Sales Tax Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435348