2011 (1) TMI 1494

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....the Assessment Year 1996 - 97. Heard learned Standing Counsel. Despite service of notice - no one appears on behalf of the opposite party. The opposite party has been awarded a contract by the Railway to supply ballast at the destination. It appears that in the work order, the value of the gitti and its loading, unloading, freight charges, etc. have been separately shown. The assessee has ad....

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....it does not mean that they can be excluded from the turnover. The ownership of the gitti remained with the assessee till it was delivered/supplied to the Railways at the sites and, therefore, all the expenses incurred prior to the delivery would be the part of the turnover. In support of the contention he relied upon the decision of the Apex Court in the case of M/s. India Meters Limited v. State ....