https://www.taxtmi.com/caselaws?id=156423 The Madras High Court upheld the Tribunal's decision to include packing charges for non-levy cement sales in the sale price subject to taxation under the Central Sales Tax Act. Relying on legal precedents, including a Supreme Court ruling, the Court determined that packing charges are an integral part of the sale price if there is an implied agreement for such charges. The Court dismissed the tax revision case, affirming that packing charges for non-levy cement sales should be considered part of the sale price under the Act. en-us Sun, 05 May 1991 00:00:00 +0530 Thu, 19 Sep 2013 15:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156423 The Madras High Court upheld the Tribunal's decision to include packing charges for non-levy cement sales in the sale price subject to taxation under the Central Sales Tax Act. Relying on legal precedents, including a Supreme Court ruling, the Court determined that packing charges are an integral part of the sale price if there is an implied agreement for such charges. The Court dismissed the tax revision case, affirming that packing charges for non-levy cement sales should be considered part of the sale price under the Act. Case-Laws VAT and Sales Tax Sun, 05 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156423