https://www.taxtmi.com/caselaws?id=102523 Insurance charges recovered through the sale bills and treated as part of the consideration were held to fall within the definition of "turnover" under the Andhra Pradesh General Sales Tax Act. Because the amounts were included in the bill of sale, clause (i) of the definition applied, and there was no need to rely on the provision dealing with sales without a bill. The court treated the statutory definition as broad enough to cover such charges, with the result that the sales tax assessment including the insurance charges was upheld. en-us Wed, 18 Feb 1987 00:00:00 +0530 Wed, 11 Sep 2013 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102523 Insurance charges recovered through the sale bills and treated as part of the consideration were held to fall within the definition of "turnover" under the Andhra Pradesh General Sales Tax Act. Because the amounts were included in the bill of sale, clause (i) of the definition applied, and there was no need to rely on the provision dealing with sales without a bill. The court treated the statutory definition as broad enough to cover such charges, with the result that the sales tax assessment including the insurance charges was upheld. Case-Laws VAT and Sales Tax Wed, 18 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102523