Court Examines Tax Levy on Turnover Related to Bill of Lading and Title Transfer; No Adverse Findings on Dealer.

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....Levy of tax on turnover - Bill of Lading - title to the goods or not - In the instant case, the Revenue did not dispute the fact that the duty was paid by the ultimate buyer and except for the alleged interpolation in the Bill of Entry, there was no other adverse finding rendered either by the Assessing Officer or by the Tribunal against the dealer. - HC....