https://www.taxtmi.com/caselaws?id=155897 Commitment charges linked to the unpaid sale price and delay in payment or delivery formed part of the true consideration passing from the purchaser to the dealer under the Tamil Nadu General Sales Tax Act, 1959. Because turnover includes the aggregate amount for which goods are sold for cash, deferred payment, or other valuable consideration, the amount was treated as part of sale consideration and included in taxable turnover. The provision on situs of sale was held irrelevant to this question. The inclusion of the charges in taxable turnover was upheld against the assessee. en-us Thu, 28 Jun 1990 00:00:00 +0530 Tue, 10 Sep 2013 16:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155897 Commitment charges linked to the unpaid sale price and delay in payment or delivery formed part of the true consideration passing from the purchaser to the dealer under the Tamil Nadu General Sales Tax Act, 1959. Because turnover includes the aggregate amount for which goods are sold for cash, deferred payment, or other valuable consideration, the amount was treated as part of sale consideration and included in taxable turnover. The provision on situs of sale was held irrelevant to this question. The inclusion of the charges in taxable turnover was upheld against the assessee. Case-Laws VAT and Sales Tax Thu, 28 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155897