https://www.taxtmi.com/caselaws?id=153123 Coal mines welfare cess, stowing duty and rescue cess recovered by a mine owner from purchasers on road despatches were treated as part of the sale price for turnover purposes. The statutory scheme made the mine owner directly liable to self-assess and pay the duties on road despatch, with no express authority to recover them from the purchaser as a separate statutory collection. As the owner could recover the burden only by loading it into the price charged for coal, the amounts formed part of the valuable consideration for the sale and were includible in taxable turnover. en-us Fri, 04 Apr 1980 00:00:00 +0530 Wed, 17 Jul 2013 17:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153123 Coal mines welfare cess, stowing duty and rescue cess recovered by a mine owner from purchasers on road despatches were treated as part of the sale price for turnover purposes. The statutory scheme made the mine owner directly liable to self-assess and pay the duties on road despatch, with no express authority to recover them from the purchaser as a separate statutory collection. As the owner could recover the burden only by loading it into the price charged for coal, the amounts formed part of the valuable consideration for the sale and were includible in taxable turnover. Case-Laws VAT and Sales Tax Fri, 04 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153123