https://www.taxtmi.com/caselaws?id=156639 Amounts recovered from purchasers as molasses transport and handling charges were treated as part of the sale price and taxable turnover of rectified spirit under the Andhra Pradesh General Sales Tax Act, 1957. Charges collected at the time of sale fall within turnover where they form part of sale consideration, regardless of their description, unless proved to be independent post-sale expenses or separately chargeable service fees. Exclusion as transport charges or packing-related service charges requires supporting vouchers, accounts, and proof of distinct services. In the absence of such evidence, no deduction is available and the receipts remain taxable. en-us Fri, 31 Jan 1992 00:00:00 +0530 Mon, 23 Sep 2013 12:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156639 Amounts recovered from purchasers as molasses transport and handling charges were treated as part of the sale price and taxable turnover of rectified spirit under the Andhra Pradesh General Sales Tax Act, 1957. Charges collected at the time of sale fall within turnover where they form part of sale consideration, regardless of their description, unless proved to be independent post-sale expenses or separately chargeable service fees. Exclusion as transport charges or packing-related service charges requires supporting vouchers, accounts, and proof of distinct services. In the absence of such evidence, no deduction is available and the receipts remain taxable. Case-Laws VAT and Sales Tax Fri, 31 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156639