https://www.taxtmi.com/caselaws?id=154127 Separate charges for bending and cutting steel materials, fixed under a distinct arrangement and levied only when requested by purchasers, were held not to form part of taxable turnover under the Tamil Nadu General Sales Tax Act. Because the sale price was fixed ex-yard and the extra charges related to post-sale services facilitating delivery or transport, they were independent of the consideration for the goods. Explanation (2) to Section 2(r) applies only to sums charged in respect of goods where they form part of the sale consideration, so the charges were excluded from turnover. en-us Wed, 30 Mar 1983 00:00:00 +0530 Wed, 07 Aug 2013 18:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154127 Separate charges for bending and cutting steel materials, fixed under a distinct arrangement and levied only when requested by purchasers, were held not to form part of taxable turnover under the Tamil Nadu General Sales Tax Act. Because the sale price was fixed ex-yard and the extra charges related to post-sale services facilitating delivery or transport, they were independent of the consideration for the goods. Explanation (2) to Section 2(r) applies only to sums charged in respect of goods where they form part of the sale consideration, so the charges were excluded from turnover. Case-Laws VAT and Sales Tax Wed, 30 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154127