https://www.taxtmi.com/caselaws?id=103739 Under the Madhya Pradesh General Sales Tax Act, 1958, amounts recovered from customers towards coal mines welfare cess, stowing duty and rescue cess on despatch of coal by road were treated as part of the sale price. The stated legal position was that these levies, when recovered from the purchaser, formed part of the price realised for the coal sold and were therefore includible in taxable turnover. The analysis noted that the issue was covered by earlier decisions, and the appeal was dismissed. en-us Thu, 11 Aug 1994 00:00:00 +0530 Thu, 05 Sep 2013 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103739 Under the Madhya Pradesh General Sales Tax Act, 1958, amounts recovered from customers towards coal mines welfare cess, stowing duty and rescue cess on despatch of coal by road were treated as part of the sale price. The stated legal position was that these levies, when recovered from the purchaser, formed part of the price realised for the coal sold and were therefore includible in taxable turnover. The analysis noted that the issue was covered by earlier decisions, and the appeal was dismissed. Case-Laws VAT and Sales Tax Thu, 11 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103739