https://www.taxtmi.com/caselaws?id=154253 Amounts collected separately on coal despatches by road towards coal mines welfare cess, stowing duty and rescue cess were held to form part of the sale price for sales tax purposes. The Court applied its earlier ruling on an identical factual and legal setting, under which statutory levies recovered from purchasers in connection with the sale transaction were includible in the sale price. On that basis, these collections were treated as part of the taxable turnover and were liable to sales tax. en-us Tue, 06 Aug 1985 00:00:00 +0530 Wed, 14 Aug 2013 18:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154253 Amounts collected separately on coal despatches by road towards coal mines welfare cess, stowing duty and rescue cess were held to form part of the sale price for sales tax purposes. The Court applied its earlier ruling on an identical factual and legal setting, under which statutory levies recovered from purchasers in connection with the sale transaction were includible in the sale price. On that basis, these collections were treated as part of the taxable turnover and were liable to sales tax. Case-Laws VAT and Sales Tax Tue, 06 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154253