https://www.taxtmi.com/caselaws?id=150832 Dock charges separately shown in invoices are excluded from taxable turnover only if they represent a separately recoverable delivery cost arising from the parties' contract under section 2(14) of the Bombay Sales Tax Act, 1953. A separate invoice entry does not by itself prove the bargain; the dealer must show a contractual right to recover the charge and the purchaser's corresponding liability, whether by written or proved oral agreement. Where no such contract is proved, the bill format is not determinative and the exclusion is unavailable. The Tribunal was therefore not justified in excluding the dock charges from taxable turnover. en-us Fri, 21 Feb 1975 00:00:00 +0530 Thu, 23 May 2013 12:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150832 Dock charges separately shown in invoices are excluded from taxable turnover only if they represent a separately recoverable delivery cost arising from the parties' contract under section 2(14) of the Bombay Sales Tax Act, 1953. A separate invoice entry does not by itself prove the bargain; the dealer must show a contractual right to recover the charge and the purchaser's corresponding liability, whether by written or proved oral agreement. Where no such contract is proved, the bill format is not determinative and the exclusion is unavailable. The Tribunal was therefore not justified in excluding the dock charges from taxable turnover. Case-Laws VAT and Sales Tax Fri, 21 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150832