https://www.taxtmi.com/caselaws?id=128065 Transport charges formed part of taxable turnover under the sales tax law because amounts received in respect of a sale are included in sale price unless freight or delivery cost is separately charged; the factual finding that the charges were not separately charged meant they were rightly taxed. The dealer also remained liable for sales tax despite delayed registration and inability to recover the tax from the purchaser, because the charging provisions fasten liability on the dealer and the restriction on realisation by an unregistered dealer is only regulatory, not a condition precedent to tax liability. The assessment was sustained. en-us Mon, 09 Nov 1959 00:00:00 +0530 Thu, 28 Mar 2013 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128065 Transport charges formed part of taxable turnover under the sales tax law because amounts received in respect of a sale are included in sale price unless freight or delivery cost is separately charged; the factual finding that the charges were not separately charged meant they were rightly taxed. The dealer also remained liable for sales tax despite delayed registration and inability to recover the tax from the purchaser, because the charging provisions fasten liability on the dealer and the restriction on realisation by an unregistered dealer is only regulatory, not a condition precedent to tax liability. The assessment was sustained. Case-Laws VAT and Sales Tax Mon, 09 Nov 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128065