https://www.taxtmi.com/caselaws?id=154200 Separate charges for cartage to site, unloading, handling and stacking were not includible in turnover where the tender terms and acceptance letters showed that the ballast price at the quarry was agreed separately from those ancillary services. The statutory concept of turnover covered the sale price of the goods, but it did not require addition of amounts distinctly charged and attributable to transport, delivery and handling when those components were separately contracted and billed. The turnover computation was therefore confined to the value of the ballast alone, excluding the ancillary charges. en-us Tue, 07 Dec 1982 00:00:00 +0530 Sat, 10 Aug 2013 10:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154200 Separate charges for cartage to site, unloading, handling and stacking were not includible in turnover where the tender terms and acceptance letters showed that the ballast price at the quarry was agreed separately from those ancillary services. The statutory concept of turnover covered the sale price of the goods, but it did not require addition of amounts distinctly charged and attributable to transport, delivery and handling when those components were separately contracted and billed. The turnover computation was therefore confined to the value of the ballast alone, excluding the ancillary charges. Case-Laws VAT and Sales Tax Tue, 07 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154200