https://www.taxtmi.com/caselaws?id=154311 Service pool charges recovered from distributors were held not to form part of the sale price under the Central Sales Tax Act, 1956. The charges were contributions to a sales and service promotion pool, accepted under the scheme and collected as a mode of funding it, rather than consideration for the cars sold. Because the benefit of the scheme arose only after delivery of the vehicles to ultimate customers, the inclusive limb of the definition of sale price did not apply. An amount collected for a post-delivery service or promotion scheme, and not for anything done in respect of the goods at or before delivery, is outside sale price and turnover. en-us Mon, 05 Nov 1984 00:00:00 +0530 Sat, 17 Aug 2013 12:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154311 Service pool charges recovered from distributors were held not to form part of the sale price under the Central Sales Tax Act, 1956. The charges were contributions to a sales and service promotion pool, accepted under the scheme and collected as a mode of funding it, rather than consideration for the cars sold. Because the benefit of the scheme arose only after delivery of the vehicles to ultimate customers, the inclusive limb of the definition of sale price did not apply. An amount collected for a post-delivery service or promotion scheme, and not for anything done in respect of the goods at or before delivery, is outside sale price and turnover. Case-Laws VAT and Sales Tax Mon, 05 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154311