https://www.taxtmi.com/caselaws?id=435348 Canteen sales could not be excluded from taxable turnover because the assessee failed to produce records showing the extent of tax-free or first-point tax-paid goods, so the revenue estimate was upheld as not arbitrary. Hire charges for machinery required fresh examination because deemed sale depends on the contract terms and whether effective control, possession, and the right to use the goods had passed to the users; the incomplete record prevented a final determination, so the matter was remanded for reconsideration on the complete agreement and supporting materials. 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 Canteen sales could not be excluded from taxable turnover because the assessee failed to produce records showing the extent of tax-free or first-point tax-paid goods, so the revenue estimate was upheld as not arbitrary. Hire charges for machinery required fresh examination because deemed sale depends on the contract terms and whether effective control, possession, and the right to use the goods had passed to the users; the incomplete record prevented a final determination, so the matter was remanded for reconsideration on the complete agreement and supporting materials. Case-Laws VAT / Sales Tax Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435348