https://www.taxtmi.com/caselaws?id=153049 Postal charges separately recovered for despatch of documents of title after consignment were not part of taxable turnover, because they were recoupment of delivery-related expenditure and not sale consideration. Polythene pipes did not fall within entry 26A as water supply and sanitary fittings, since that entry required proof that the goods were meant for use in lavatories, urinals or bathrooms and no such material was shown. Pumpsets, grinders, air-compressors, lathes and similar machinery sold with electric motors were not electrical goods under entry 26, as that description covered appliances intrinsically and exclusively dependent on electrical energy. The Tribunal's order was upheld and the revisions were rejected with costs. en-us Thu, 06 Mar 1980 00:00:00 +0530 Tue, 16 Jul 2013 16:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153049 Postal charges separately recovered for despatch of documents of title after consignment were not part of taxable turnover, because they were recoupment of delivery-related expenditure and not sale consideration. Polythene pipes did not fall within entry 26A as water supply and sanitary fittings, since that entry required proof that the goods were meant for use in lavatories, urinals or bathrooms and no such material was shown. Pumpsets, grinders, air-compressors, lathes and similar machinery sold with electric motors were not electrical goods under entry 26, as that description covered appliances intrinsically and exclusively dependent on electrical energy. The Tribunal's order was upheld and the revisions were rejected with costs. Case-Laws VAT and Sales Tax Thu, 06 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153049