Sale price under sales tax law includes delivery-linked charges that form part of consideration for goods in deliverable form.

Facility charges and freight-linked amounts recovered from the purchaser may form part of sale price under section 2(h) of the Bengal Finance (Sales Tax) Act, 1941 when they represent consideration for goods made available in deliverable form at the place of delivery. The governing principle is that sale price is measured by the amount payable by the purchaser for the completed sale, not the dealer's net retention, and only separately charged freight, delivery, installation, or interest are excluded. Charges incurred up to delivery that are integral to putting the goods in the form sold are therefore includible.

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Issues: Whether facility charges or freight-linked charges recovered from the purchaser formed part of the sale price under section 2(h) of the Bengal Finance (Sales Tax) Act, 1941, and whether the review order rejecting relief against that inclusion called for interference.

Analysis: The charging provision defines sale price to include any sum charged for anything done by the dealer in respect of the goods at or before delivery, excluding only separately charged freight, delivery, installation, or interest. On the admitted facts, the goods were delivered after transformation and the amount paid by the consumer represented the price payable for obtaining the goods in that form at the place of delivery. The governing principle applied was that the real question is the amount payable by the purchaser as consideration for the sale, not the dealer's net retention, and charges incurred up to the point of delivery may form part of sale price when they are part of the consideration for the completed sale.

Conclusion: The disputed charges were rightly treated as part of sale price, and no ground existed to interfere with the Tribunal's order rejecting the review application.

Ratio Decidendi: Amounts paid by the purchaser as part of the consideration for goods up to the point of delivery, including charges connected with making the goods available in deliverable form, form part of sale price under section 2(h) of the Bengal Finance (Sales Tax) Act, 1941.

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