https://www.taxtmi.com/caselaws?id=148648 Charges for labour or services connected with the sale of timber, including selection, lifting, sorting, or preparation, are not part of taxable turnover unless they form part of the consideration for transfer of property in the goods. The definition of turnover must be read in the context of the sales tax scheme as a whole, so a separately shown pre-sale service charge does not automatically become sale price. On the facts discussed, lot cooly charges were not liable to sales tax merely because they were collected before delivery, though the revenue could still examine whether any excess over actual service charges formed part of the price after notice. en-us Mon, 28 Oct 1968 00:00:00 +0530 Wed, 01 May 2013 15:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148648 Charges for labour or services connected with the sale of timber, including selection, lifting, sorting, or preparation, are not part of taxable turnover unless they form part of the consideration for transfer of property in the goods. The definition of turnover must be read in the context of the sales tax scheme as a whole, so a separately shown pre-sale service charge does not automatically become sale price. On the facts discussed, lot cooly charges were not liable to sales tax merely because they were collected before delivery, though the revenue could still examine whether any excess over actual service charges formed part of the price after notice. Case-Laws VAT and Sales Tax Mon, 28 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148648