Transportation charges for depot delivery formed part of purchase price and were includible in turnover.

Transportation charges paid by the purchaser to secure delivery of firewood at its depot formed part of the purchase price where the contract required delivery at the depot and property passed only on such delivery. Although the charges were separately shown in the bills, they were part of the total consideration for obtaining delivery and were incurred to make the goods available at the place of delivery. On that basis, the statutory concept of turnover, read with the definition of purchase price, supported inclusion of the transportation charges in turnover.

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Issues: Whether transportation charges paid by the purchaser to the seller for delivery of firewood at the purchaser's depot formed part of the purchase price and were includible in turnover.

Analysis: The contractual arrangement required the seller to deliver the goods at the assessee's depot, and the property in the goods passed only on such delivery. Even though the transportation charges were separately shown in the bills, they were part of the total amount paid to secure delivery of the goods and formed part of the consideration for the purchase. The statutory definition of turnover, read with the concept of purchase price under section 6, supported inclusion of such charges where they were incurred for making the goods available at the place of delivery.

Conclusion: The transportation charges constituted part of the purchase price and were rightly included in the assessee's turnover.

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