https://www.taxtmi.com/caselaws?id=148364 Amounts collected as part of the composite consideration for a sale, including adat, dalali, bank commission, charity and insurance, formed part of the sale price and taxable turnover under the Central Sales Tax Act because they were received from purchasers as part of the contract price. The value of hessian cloth and iron hoops used to pack compressed cotton bales was also includible in turnover, as the transaction carried an implied sale of the packing materials and the property in them passed to the purchasers despite no separate price being fixed. The assessee was therefore held liable to include both items in taxable turnover. en-us Wed, 10 Apr 1968 00:00:00 +0530 Fri, 26 Apr 2013 11:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148364 Amounts collected as part of the composite consideration for a sale, including adat, dalali, bank commission, charity and insurance, formed part of the sale price and taxable turnover under the Central Sales Tax Act because they were received from purchasers as part of the contract price. The value of hessian cloth and iron hoops used to pack compressed cotton bales was also includible in turnover, as the transaction carried an implied sale of the packing materials and the property in them passed to the purchasers despite no separate price being fixed. The assessee was therefore held liable to include both items in taxable turnover. Case-Laws VAT and Sales Tax Wed, 10 Apr 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148364