https://www.taxtmi.com/caselaws?id=156209 The court upheld the inclusion of packing and labour charges in the taxable turnover for three assessment years, rejecting the petitioner's claim for their exclusion. The court interpreted the definition of "sale price" under the Central Sales Tax Act, emphasizing that such charges are integral to the sale price and not eligible for exemption. Precedents were cited to support this decision, highlighting the necessity of packing charges in sale agreements. The judgment affirmed the lower authorities' findings, dismissing the petitioner's revisions and ruling in favor of including these charges in the taxable turnover without issuing any costs order. en-us Mon, 15 Jul 1991 00:00:00 +0530 Mon, 16 Sep 2013 15:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156209 The court upheld the inclusion of packing and labour charges in the taxable turnover for three assessment years, rejecting the petitioner's claim for their exclusion. The court interpreted the definition of "sale price" under the Central Sales Tax Act, emphasizing that such charges are integral to the sale price and not eligible for exemption. Precedents were cited to support this decision, highlighting the necessity of packing charges in sale agreements. The judgment affirmed the lower authorities' findings, dismissing the petitioner's revisions and ruling in favor of including these charges in the taxable turnover without issuing any costs order. Case-Laws VAT and Sales Tax Mon, 15 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156209