https://www.taxtmi.com/caselaws?id=150072 Under the Orissa Sales Tax Act, 1947, purchase price includes amounts payable as valuable consideration and sums charged by the seller for anything done in respect of the goods before delivery, excluding separately charged freight, delivery or installation charges. Where forest produce was to be plucked, collected, transported and crushed by the purchaser itself, those activities were not performed by the seller and no corresponding charge was made by the seller. On that basis, the collection, transport and crushing charges were not part of the purchase price and did not form part of the turnover of purchases liable to sales tax. en-us Wed, 08 Apr 1970 00:00:00 +0530 Wed, 08 May 2013 14:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150072 Under the Orissa Sales Tax Act, 1947, purchase price includes amounts payable as valuable consideration and sums charged by the seller for anything done in respect of the goods before delivery, excluding separately charged freight, delivery or installation charges. Where forest produce was to be plucked, collected, transported and crushed by the purchaser itself, those activities were not performed by the seller and no corresponding charge was made by the seller. On that basis, the collection, transport and crushing charges were not part of the purchase price and did not form part of the turnover of purchases liable to sales tax. Case-Laws VAT and Sales Tax Wed, 08 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150072