https://www.taxtmi.com/caselaws?id=150592 Separately billed lot cooly charges collected by timber dealers for services enabling customers to inspect, select and choose timber were held not to form part of taxable turnover under explanation (2)(ii) to section 2(r) of the Madras General Sales Tax Act, 1959. The statutory concept of turnover was confined to consideration for the transfer of property in goods, so only amounts charged for something done by the dealer in respect of the goods sold, with a sufficient nexus to the sale, could be included. Charges for services de hors the sale were distinguished from price components, and the earlier timber-depot principle was treated as unaffected by the later freight-and-handling ruling. en-us Thu, 19 Jul 1973 00:00:00 +0530 Mon, 20 May 2013 11:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150592 Separately billed lot cooly charges collected by timber dealers for services enabling customers to inspect, select and choose timber were held not to form part of taxable turnover under explanation (2)(ii) to section 2(r) of the Madras General Sales Tax Act, 1959. The statutory concept of turnover was confined to consideration for the transfer of property in goods, so only amounts charged for something done by the dealer in respect of the goods sold, with a sufficient nexus to the sale, could be included. Charges for services de hors the sale were distinguished from price components, and the earlier timber-depot principle was treated as unaffected by the later freight-and-handling ruling. Case-Laws VAT and Sales Tax Thu, 19 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150592