https://www.taxtmi.com/caselaws?id=152644 Amounts collected from purchasers as administrative surcharge and price equalisation charge were treated as part of taxable turnover under the Kerala General Sales Tax Act because turnover includes the aggregate sale price and sums charged for anything done in respect of the goods sold, and an executive scheme could not alter that statutory character. Dehusking paddy and converting it into rice was also treated as a manufacturing process for section 5A, following binding precedent that the activity attracted the charging provision. On those grounds, the tax levy on the disputed amounts was sustained. en-us Mon, 02 Jun 1980 00:00:00 +0530 Mon, 08 Jul 2013 12:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152644 Amounts collected from purchasers as administrative surcharge and price equalisation charge were treated as part of taxable turnover under the Kerala General Sales Tax Act because turnover includes the aggregate sale price and sums charged for anything done in respect of the goods sold, and an executive scheme could not alter that statutory character. Dehusking paddy and converting it into rice was also treated as a manufacturing process for section 5A, following binding precedent that the activity attracted the charging provision. On those grounds, the tax levy on the disputed amounts was sustained. Case-Laws VAT and Sales Tax Mon, 02 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152644