https://www.taxtmi.com/caselaws?id=127406 Sales made after commencement of the Act against pre-commencement orders were held outside the proviso to section 4 because the proviso covered only contracts of the kind contemplated by the Act, not ordinary agreements to sell. Sales of goods accepted against stock in the State and despatched from the State fell within section 2(g) read with Explanation II, and the constitutional challenge failed. Packing expenses, hamali and cartage were treated as part of sale price and taxable turnover because they were charges for work done before delivery, but dharmada was excluded as a separately recovered voluntary charge not shown to be consideration for the sale. The challenges under Article 286, to the proviso to section 22(1), and to the single-member reference procedure failed. en-us Sat, 17 Apr 1954 00:00:00 +0530 Fri, 08 Mar 2013 14:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127406 Sales made after commencement of the Act against pre-commencement orders were held outside the proviso to section 4 because the proviso covered only contracts of the kind contemplated by the Act, not ordinary agreements to sell. Sales of goods accepted against stock in the State and despatched from the State fell within section 2(g) read with Explanation II, and the constitutional challenge failed. Packing expenses, hamali and cartage were treated as part of sale price and taxable turnover because they were charges for work done before delivery, but dharmada was excluded as a separately recovered voluntary charge not shown to be consideration for the sale. The challenges under Article 286, to the proviso to section 22(1), and to the single-member reference procedure failed. Case-Laws VAT and Sales Tax Sat, 17 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127406