2011 (1) TMI 1494

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..... e 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 admitted the liability of tax on the value of gitti but has not admitted the liability of tax on load .....

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..... ith 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 of Tamil Nadu, reported in 2010 U.P.T.C. 1309. I find substance in the argument of learned Stand .....

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