https://www.taxtmi.com/caselaws?id=65861 Tinopal was treated as comparable to ultramarine blue for classification under the Madhya Pradesh General Sales Tax Act, 1958, and was held outside entry 25 in Part II of Schedule II; it therefore fell only under the residuary entry in Part VI. Separately shown V.P.P. charges were not part of the sale price under section 2(O) because the bills disclosed the goods price and postal charges as distinct items, so those charges were excluded from taxable turnover. The stated effect was consequential relief to the assessee through reduction of the assessment. en-us Fri, 27 Feb 1976 00:00:00 +0530 Sat, 02 Jan 2016 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65861 Tinopal was treated as comparable to ultramarine blue for classification under the Madhya Pradesh General Sales Tax Act, 1958, and was held outside entry 25 in Part II of Schedule II; it therefore fell only under the residuary entry in Part VI. Separately shown V.P.P. charges were not part of the sale price under section 2(O) because the bills disclosed the goods price and postal charges as distinct items, so those charges were excluded from taxable turnover. The stated effect was consequential relief to the assessee through reduction of the assessment. Case-Laws VAT and Sales Tax Fri, 27 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65861