Sale consideration and taxable turnover include separately described transport charges unless proved as independent service fees.

Amounts collected from purchasers at the time of sale, though described as molasses transport and handling charges, were treated as part of the sale consideration and taxable turnover because they were not proved to be freight for transport or independent post-sale service fees. The assessee produced no vouchers or accounts showing lorry hire or separately chargeable services, and the claim for exclusion under rule 6(g) therefore failed. The article states that the wide statutory concept of turnover includes sums charged by the dealer whatever their description, name, or object, when they form part of the sale receipt.

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Issues: Whether the amounts recovered as "molasses transport and handling charges" formed part of the sale price and taxable turnover of rectified spirit under the Andhra Pradesh General Sales Tax Act, 1957, and whether exclusion was available as transport charges or service charges.

Analysis: The Court accepted the Tribunal's factual finding that the amounts were not proved to be freight for transport of rectified spirit, but were collected from purchasers under the head of molasses transport and handling charges. The assessee failed to produce any vouchers or accounts showing lorry hire or independent post-sale service charges. The Court held that the collections were made at the time of sale of rectified spirit and fell within the wide statutory concept of turnover as any other sum charged by the dealer, whatever be the description, name or object thereof. The claim for exclusion under rule 6(g) also failed because no separate and proved service charge for packing-related services was shown.

Conclusion: The disputed receipts were rightly included in taxable turnover and no deduction was allowable.

Final Conclusion: The revision petitions failed and the assessment including the disputed collections was sustained.

Ratio Decidendi: Amounts collected from purchasers at the time of sale, though described as separate charges, constitute turnover where they are part of the sale consideration and are not proved to be independent post-sale expenses or separately chargeable service fees.

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