https://www.taxtmi.com/caselaws?id=150614 Excise, welfare and rescue cesses collected on coal despatches by road were treated as imposts under the mining laws, not as consideration for the coal itself, and were separately recovered from the customer. Because the charges were distinct from the sale transaction and not integrated with the price of goods, they did not form part of the sale price under section 2(q) of the Bihar Sales Tax Act, 1959. Earlier authorities were distinguished on the basis of a different statutory setting. The amount was therefore excluded from taxable turnover, and the reference was answered in favour of the assessee. en-us Fri, 14 Dec 1973 00:00:00 +0530 Mon, 20 May 2013 14:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150614 Excise, welfare and rescue cesses collected on coal despatches by road were treated as imposts under the mining laws, not as consideration for the coal itself, and were separately recovered from the customer. Because the charges were distinct from the sale transaction and not integrated with the price of goods, they did not form part of the sale price under section 2(q) of the Bihar Sales Tax Act, 1959. Earlier authorities were distinguished on the basis of a different statutory setting. The amount was therefore excluded from taxable turnover, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 14 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150614