https://www.taxtmi.com/caselaws?id=155127 Amounts collected as "other charges" for unspecified services were treated as commission/adhat because the dealer did not show any distinct service in return. The Rajasthan Sales Tax Act, 1954 defines "sale price" broadly to include consideration for the sale and any sum charged for anything done by the dealer in respect of the goods before delivery, subject only to limited deductions. On the facts recorded, the disputed receipt was therefore includible in sale price for sales tax purposes. en-us Wed, 30 Jan 1985 00:00:00 +0530 Sat, 31 Aug 2013 16:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155127 Amounts collected as "other charges" for unspecified services were treated as commission/adhat because the dealer did not show any distinct service in return. The Rajasthan Sales Tax Act, 1954 defines "sale price" broadly to include consideration for the sale and any sum charged for anything done by the dealer in respect of the goods before delivery, subject only to limited deductions. On the facts recorded, the disputed receipt was therefore includible in sale price for sales tax purposes. Case-Laws VAT and Sales Tax Wed, 30 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155127