Sale price includes transportation and insurance charges when contract treats them as part of one consolidated consideration.

Transportation and insurance charges included in a purchaser's consolidated order were held to form part of the sale price under the Central Sales Tax Act. The purchase order treated design, manufacture, testing, packing, transit insurance and commissioning-related charges as a single total consideration for the crane supply and erection transaction, and separate heads of account did not change that character. The definition of sale price turns on the amount payable by the purchaser as consideration for the sale, so the manner in which the total is itemised is not decisive. Accordingly, the transportation and insurance charges were rightly included in the taxable turnover.

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Issues: Whether transportation charges and insurance charges included in the purchaser's order formed part of the sale price liable to tax under the Central Sales Tax Act.

Analysis: The purchase order described the total price as covering design, manufacture, testing, packing, insurance during transit and thereafter up to commissioning, with a specific consolidated figure for the crane supply and connected charges. On that wording, the parties contemplated a single total consideration for the supply and erection transaction, and the segregation of amounts under different heads did not alter the character of the amounts as part of the consideration payable for the sale. The definition of sale price focuses on the amount payable by the purchaser as consideration for the sale, and the manner in which the total consideration is made up is not decisive.

Conclusion: The transportation charges and insurance charges formed part of the sale price and were rightly included in the taxable turnover.

Ratio Decidendi: For sales tax purposes, the sale price is the total consideration payable by the purchaser for the sale, and amounts included in a consolidated contractual price for packing, transportation, and insurance are not excluded merely because they are separately shown in the invoice or order.

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