https://www.taxtmi.com/caselaws?id=151599 Octroi recovered by a dealer from customers through separate billing forms part of the statutory "sale price" under the Orissa Sales Tax Act because the definition covers the consideration payable for the sale and contains no express exclusion for octroi. The statute excludes freight, delivery and installation charges only when separately charged, so a separately shown octroi amount does not cease to be part of the sale consideration merely because it is billed separately. It is therefore includible in gross turnover and taxable turnover, and separate collection alone does not remove it from taxability. en-us Mon, 13 Sep 1976 00:00:00 +0530 Fri, 07 Jun 2013 17:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151599 Octroi recovered by a dealer from customers through separate billing forms part of the statutory "sale price" under the Orissa Sales Tax Act because the definition covers the consideration payable for the sale and contains no express exclusion for octroi. The statute excludes freight, delivery and installation charges only when separately charged, so a separately shown octroi amount does not cease to be part of the sale consideration merely because it is billed separately. It is therefore includible in gross turnover and taxable turnover, and separate collection alone does not remove it from taxability. Case-Laws VAT and Sales Tax Mon, 13 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151599