https://www.taxtmi.com/caselaws?id=155614 The Orissa HC held that stacking charges separately collected from the purchaser after weighment did not form part of the sale price under the Orissa Sales Tax Act, 1947. Sale price covers consideration for the sale and sums charged for work done by the dealer in respect of the goods at or before delivery, but the court found that the goods were weighed first, the bill was prepared on that basis, and stacking occurred later for the purchaser's convenience. Because the charge related only to post-weighment handling and not to the transfer of property or any pre-delivery service, it was not exigible to sales tax. en-us Fri, 25 Sep 1987 00:00:00 +0530 Thu, 05 Sep 2013 17:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155614 The Orissa HC held that stacking charges separately collected from the purchaser after weighment did not form part of the sale price under the Orissa Sales Tax Act, 1947. Sale price covers consideration for the sale and sums charged for work done by the dealer in respect of the goods at or before delivery, but the court found that the goods were weighed first, the bill was prepared on that basis, and stacking occurred later for the purchaser's convenience. Because the charge related only to post-weighment handling and not to the transfer of property or any pre-delivery service, it was not exigible to sales tax. Case-Laws VAT and Sales Tax Fri, 25 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155614