https://www.taxtmi.com/caselaws?id=156567 The Tribunal held that delivery charges are included in the "sale price" under the West Bengal Sales Tax Act, 1954. Suo motu revisions based on audit objections were deemed invalid due to lack of independent assessment. The revisions for specific periods were quashed, leading to dismissal of some applications while allowing others. en-us Thu, 26 Sep 1991 00:00:00 +0530 Sat, 21 Sep 2013 16:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156567 The Tribunal held that delivery charges are included in the "sale price" under the West Bengal Sales Tax Act, 1954. Suo motu revisions based on audit objections were deemed invalid due to lack of independent assessment. The revisions for specific periods were quashed, leading to dismissal of some applications while allowing others. Case-Laws VAT and Sales Tax Thu, 26 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156567