https://www.taxtmi.com/caselaws?id=153318 Transport and extraction charges incurred by a purchaser, where not paid to the forest department as consideration for obtaining the coupe, were treated as mere expenditure and not part of taxable turnover under the Tamil Nadu General Sales Tax Act, 1959. The value of the coupe purchased from the forest department was not finally resolved, because the lower authorities had not properly addressed the statutory basis or the assessee's objections under section 7-A. The taxability of that component was therefore set aside and remitted for fresh consideration on the correct legal footing. en-us Tue, 23 Sep 1980 00:00:00 +0530 Mon, 22 Jul 2013 15:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153318 Transport and extraction charges incurred by a purchaser, where not paid to the forest department as consideration for obtaining the coupe, were treated as mere expenditure and not part of taxable turnover under the Tamil Nadu General Sales Tax Act, 1959. The value of the coupe purchased from the forest department was not finally resolved, because the lower authorities had not properly addressed the statutory basis or the assessee's objections under section 7-A. The taxability of that component was therefore set aside and remitted for fresh consideration on the correct legal footing. Case-Laws VAT and Sales Tax Tue, 23 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153318