https://www.taxtmi.com/caselaws?id=104311 Freight and handling charges were treated as part of the 'money consideration' and therefore part of 'sale price' under section 2(d) of the West Bengal Sales Tax Act, 1954. The Court read the definition as using both 'means' and 'includes', holding that the ordinary meaning of the main definition governs and is not cut down by the inclusive limb. It emphasised that the real inquiry is the character of the payment, not the manner of accounting or separate disclosure in the bill. On the facts found, delivery expenditure was incurred to make the goods available at the buyers' places, so the charges formed part of the consideration for sale and were taxable. en-us Tue, 16 Sep 1997 00:00:00 +0530 Sat, 06 Dec 2025 01:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104311 Freight and handling charges were treated as part of the 'money consideration' and therefore part of 'sale price' under section 2(d) of the West Bengal Sales Tax Act, 1954. The Court read the definition as using both 'means' and 'includes', holding that the ordinary meaning of the main definition governs and is not cut down by the inclusive limb. It emphasised that the real inquiry is the character of the payment, not the manner of accounting or separate disclosure in the bill. On the facts found, delivery expenditure was incurred to make the goods available at the buyers' places, so the charges formed part of the consideration for sale and were taxable. Case-Laws VAT / Sales Tax Tue, 16 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104311