https://www.taxtmi.com/caselaws?id=152855 Under the U.P. Sales Tax Act, the turnover of purchases includes the aggregate purchase price payable by a dealer, and purchase price means the valuable consideration paid or payable for the goods, less only the specified cash discount. Where purchases were finalised through a kachcha arhatia who collected both the goods price and his commission, the commission formed part of the consideration for the purchases and was not separately deductible. The arhat charges were therefore includible in the turnover of purchases, and the issue was answered against the assessee. en-us Wed, 04 Apr 1979 00:00:00 +0530 Thu, 11 Jul 2013 18:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152855 Under the U.P. Sales Tax Act, the turnover of purchases includes the aggregate purchase price payable by a dealer, and purchase price means the valuable consideration paid or payable for the goods, less only the specified cash discount. Where purchases were finalised through a kachcha arhatia who collected both the goods price and his commission, the commission formed part of the consideration for the purchases and was not separately deductible. The arhat charges were therefore includible in the turnover of purchases, and the issue was answered against the assessee. Case-Laws VAT and Sales Tax Wed, 04 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152855