https://www.taxtmi.com/caselaws?id=150323 Separately recovered postage, trunk-call and bank charges are not part of sale price under the Bombay Sales Tax Act, 1959 unless the facts show that they formed part of the agreed consideration for the transfer of goods. The statutory definition of sale price is exhaustive and includes amounts payable for the sale together with sums charged for things done by the dealer in respect of the goods at or before delivery, but service charges merely included in the invoice do not automatically become consideration for sale. Where such charges are shown separately and are not proved to be part of the bargain or trade practice, they are excluded from turnover of sales. en-us Thu, 05 Jul 1973 00:00:00 +0530 Mon, 13 May 2013 12:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150323 Separately recovered postage, trunk-call and bank charges are not part of sale price under the Bombay Sales Tax Act, 1959 unless the facts show that they formed part of the agreed consideration for the transfer of goods. The statutory definition of sale price is exhaustive and includes amounts payable for the sale together with sums charged for things done by the dealer in respect of the goods at or before delivery, but service charges merely included in the invoice do not automatically become consideration for sale. Where such charges are shown separately and are not proved to be part of the bargain or trade practice, they are excluded from turnover of sales. Case-Laws VAT and Sales Tax Thu, 05 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150323