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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court upholds exclusion of handling charges from taxable turnover. Revenue's petition dismissed.</h1> The High Court of Madras dismissed the Revenue's revision petition challenging the inclusion of handling charges in the taxable turnover. The Court upheld ... - The High Court of Madras dismissed the Revenue's revision petition regarding the inclusion of handling charges in the taxable turnover. The Tribunal found that the handling charges were post-sale expenses and should be excluded from the sale price based on the terms of the contract between the parties. The Tribunal's decision was upheld, and the petition was dismissed with no order as to costs. (Case citation: 1991 (10) TMI 293 - MADRAS HIGH COURT)

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