https://www.taxtmi.com/caselaws?id=154624 Amounts recovered from the purchaser before delivery were treated as part of the sale consideration where there was no material to show that carrying charges and incidental expenses were independent of the sale transaction. The Court held that carrying charges, postage, telephone and telegram expenses formed part of the sale price for sales tax purposes because they were recovered in connection with the sale of cotton and cotton seed and were not shown to be excluded from the contractual consideration. As a result, those amounts were includible in the taxable turnover. en-us Sat, 27 Jun 1987 00:00:00 +0530 Sat, 24 Aug 2013 13:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154624 Amounts recovered from the purchaser before delivery were treated as part of the sale consideration where there was no material to show that carrying charges and incidental expenses were independent of the sale transaction. The Court held that carrying charges, postage, telephone and telegram expenses formed part of the sale price for sales tax purposes because they were recovered in connection with the sale of cotton and cotton seed and were not shown to be excluded from the contractual consideration. As a result, those amounts were includible in the taxable turnover. Case-Laws VAT and Sales Tax Sat, 27 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154624