https://www.taxtmi.com/caselaws?id=156385 Administrative charges included in the pricing structure could not be excluded from taxable turnover as a deductible item under the Karnataka Sales Tax Rules, 1957, because deductions are allowed only when specifically authorised by the rule. The assessee failed to produce sales invoices or other reliable sales records showing that the amount was outside the sale price, and the separate credit in the books was treated as a matter of accounting convenience rather than proof of a permissible exclusion. On that basis, the charges were held to form part of the taxable sale price and the claimed deduction was disallowed. en-us Thu, 13 Sep 1990 00:00:00 +0530 Thu, 19 Sep 2013 12:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156385 Administrative charges included in the pricing structure could not be excluded from taxable turnover as a deductible item under the Karnataka Sales Tax Rules, 1957, because deductions are allowed only when specifically authorised by the rule. The assessee failed to produce sales invoices or other reliable sales records showing that the amount was outside the sale price, and the separate credit in the books was treated as a matter of accounting convenience rather than proof of a permissible exclusion. On that basis, the charges were held to form part of the taxable sale price and the claimed deduction was disallowed. Case-Laws VAT and Sales Tax Thu, 13 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156385