Pumping charges for ready mix concrete delivery form part of taxable turnover when they complete the sale transaction.

Pumping charges collected for delivering ready mix concrete to the customer's specified place were treated as part of the sale price and taxable turnover under the Karnataka Value Added Tax Act, 2003. The court relied on the statutory turnover definition, which includes sums charged for anything done by the dealer in respect of goods sold at or before delivery. As the concrete had to be transported in workable condition and pumping merely enabled delivery to the chosen site, the activity was not an independent post-sale service. The charges were therefore includable in taxable turnover, and the assessee's challenge failed.

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Issues: Whether pumping charges collected for delivering ready mix concrete to the customer's specified place form part of the sale price and taxable turnover under the Karnataka Value Added Tax Act, 2003.

Analysis: The definition of turnover under section 2(36) includes sums charged for anything done by the dealer in respect of goods sold at the time of or before delivery. On the facts, ready mix concrete had to be transported in a workable condition and delivered to the customer's site; where the customer chose delivery at a particular place such as a roof or floor, pumping was part of the delivery process and not an independent post-sale service. The Court distinguished cases where transportation was undertaken in a separate capacity for the buyer, holding that here there was no dual role and the pumping activity facilitated completion of the sale transaction. Expenses incurred until the goods reached the point of delivery therefore formed part of the taxable turnover.

Conclusion: The pumping charges are includable in the sale price and taxable turnover, and the challenge by the assessee fails.

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