https://www.taxtmi.com/caselaws?id=150593 The High Court upheld the Tribunal's decision that "lot cooly charges" were service charges, not part of the sale price, and even excess collections should not be included in the taxable turnover. The judgment clarifies the treatment of such charges in the context of sales tax assessments under the Madras General Sales Tax Act, 1959, providing guidance on the inclusion of service charges in the sale price for tax purposes. en-us Thu, 19 Jul 1973 00:00:00 +0530 Mon, 20 May 2013 12:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150593 The High Court upheld the Tribunal's decision that "lot cooly charges" were service charges, not part of the sale price, and even excess collections should not be included in the taxable turnover. The judgment clarifies the treatment of such charges in the context of sales tax assessments under the Madras General Sales Tax Act, 1959, providing guidance on the inclusion of service charges in the sale price for tax purposes. Case-Laws VAT and Sales Tax Thu, 19 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150593