https://www.taxtmi.com/caselaws?id=154152 Separately charged handling and labour charges that were not included in the sale price were excluded from taxable turnover under Rule 6(c). The Court accepted the Tribunal's factual finding that the charges were separately shown and actually paid, and held that the taxing authority could not disregard the contractual allocation merely because the charges appeared excessive or the business premises were in the same building. The reasonableness of such separately charged amounts was not a basis to deny exclusion from turnover. en-us Thu, 07 Oct 1982 00:00:00 +0530 Fri, 09 Aug 2013 15:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154152 Separately charged handling and labour charges that were not included in the sale price were excluded from taxable turnover under Rule 6(c). The Court accepted the Tribunal's factual finding that the charges were separately shown and actually paid, and held that the taxing authority could not disregard the contractual allocation merely because the charges appeared excessive or the business premises were in the same building. The reasonableness of such separately charged amounts was not a basis to deny exclusion from turnover. Case-Laws VAT and Sales Tax Thu, 07 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154152