https://www.taxtmi.com/caselaws?id=151567 Forwarding charges formed part of the sale price where the statutory definition included amounts charged for anything done in respect of goods at or before delivery, and separate mention in the bill did not by itself prove that freight or delivery cost was outside the sale consideration. Because no evidence showed that the charges were payable separately by consumers or incurred on behalf of purchasers after sale, the assessing and revisional authorities' view was sustained. In the absence of any apparent legal error or jurisdictional defect, interference under article 226 was not warranted. en-us Wed, 03 Aug 1977 00:00:00 +0530 Fri, 07 Jun 2013 15:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151567 Forwarding charges formed part of the sale price where the statutory definition included amounts charged for anything done in respect of goods at or before delivery, and separate mention in the bill did not by itself prove that freight or delivery cost was outside the sale consideration. Because no evidence showed that the charges were payable separately by consumers or incurred on behalf of purchasers after sale, the assessing and revisional authorities' view was sustained. In the absence of any apparent legal error or jurisdictional defect, interference under article 226 was not warranted. Case-Laws VAT and Sales Tax Wed, 03 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151567