https://www.taxtmi.com/caselaws?id=154036 Transportation charges paid by the purchaser to secure delivery of firewood at its depot formed part of the purchase price where the contract required delivery at the depot and property passed only on such delivery. Although the charges were separately shown in the bills, they were part of the total consideration for obtaining delivery and were incurred to make the goods available at the place of delivery. On that basis, the statutory concept of turnover, read with the definition of purchase price, supported inclusion of the transportation charges in turnover. en-us Fri, 03 Feb 1984 00:00:00 +0530 Mon, 05 Aug 2013 16:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154036 Transportation charges paid by the purchaser to secure delivery of firewood at its depot formed part of the purchase price where the contract required delivery at the depot and property passed only on such delivery. Although the charges were separately shown in the bills, they were part of the total consideration for obtaining delivery and were incurred to make the goods available at the place of delivery. On that basis, the statutory concept of turnover, read with the definition of purchase price, supported inclusion of the transportation charges in turnover. Case-Laws VAT and Sales Tax Fri, 03 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154036