https://www.taxtmi.com/caselaws?id=155329 Charges collected by a seller for work that is integral and inseparable from the sale transaction form part of taxable turnover where the statutory definition of turnover is wide enough to include all sums charged in connection with the sale. The painting of auto-rickshaws was undertaken by the assessee itself and was required before the vehicles could be put on the road; although the charges were shown separately in the bills, they were treated as part of the same commercial transaction as the sale. The painting charges were therefore includible in turnover and not exempt, and the Tribunal's exemption to that extent was set aside. en-us Wed, 10 Feb 1988 00:00:00 +0530 Tue, 03 Sep 2013 15:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155329 Charges collected by a seller for work that is integral and inseparable from the sale transaction form part of taxable turnover where the statutory definition of turnover is wide enough to include all sums charged in connection with the sale. The painting of auto-rickshaws was undertaken by the assessee itself and was required before the vehicles could be put on the road; although the charges were shown separately in the bills, they were treated as part of the same commercial transaction as the sale. The painting charges were therefore includible in turnover and not exempt, and the Tribunal's exemption to that extent was set aside. Case-Laws VAT and Sales Tax Wed, 10 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155329