https://www.taxtmi.com/caselaws?id=156001 An unrefunded amount described as a security deposit on beer bottles was treated as part of the sale consideration where no contractual time-limit for return or true bailment was shown, and the retained portion was therefore liable to sales tax. A separately recovered export pass fee charged from out-of-State customers was excluded from taxable turnover because the dealer's liability for that fee was not proved and the department failed to establish its inclusion in sale consideration. The subject matter thus distinguishes retained bottle deposits, which form part of price, from a statutory fee that is deductible when its taxable character is not established. en-us Fri, 21 Jul 1989 00:00:00 +0530 Wed, 11 Sep 2013 17:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156001 An unrefunded amount described as a security deposit on beer bottles was treated as part of the sale consideration where no contractual time-limit for return or true bailment was shown, and the retained portion was therefore liable to sales tax. A separately recovered export pass fee charged from out-of-State customers was excluded from taxable turnover because the dealer's liability for that fee was not proved and the department failed to establish its inclusion in sale consideration. The subject matter thus distinguishes retained bottle deposits, which form part of price, from a statutory fee that is deductible when its taxable character is not established. Case-Laws VAT and Sales Tax Fri, 21 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156001