https://www.taxtmi.com/caselaws?id=153502 Collection charges paid under the agreement were treated as part of the purchase consideration, not as separate payments for distinct transactions. The court noted that the timing of payment and remittance of part of the amount to a government agent did not alter their character as consideration for the purchase of abnus leaves. Under the statutory definition of turnover, the total amount charged as consideration for the purchase of goods, including sums charged for things done in respect of the goods before delivery, was includible. The collection charges were therefore rightly included in turnover. en-us Wed, 08 Dec 1982 00:00:00 +0530 Wed, 24 Jul 2013 14:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153502 Collection charges paid under the agreement were treated as part of the purchase consideration, not as separate payments for distinct transactions. The court noted that the timing of payment and remittance of part of the amount to a government agent did not alter their character as consideration for the purchase of abnus leaves. Under the statutory definition of turnover, the total amount charged as consideration for the purchase of goods, including sums charged for things done in respect of the goods before delivery, was includible. The collection charges were therefore rightly included in turnover. Case-Laws VAT and Sales Tax Wed, 08 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153502