https://www.taxtmi.com/caselaws?id=156639 Amounts collected from purchasers at the time of sale, though described as molasses transport and handling charges, were treated as part of the sale consideration and taxable turnover because they were not proved to be freight for transport or independent post-sale service fees. The assessee produced no vouchers or accounts showing lorry hire or separately chargeable services, and the claim for exclusion under rule 6(g) therefore failed. The article states that the wide statutory concept of turnover includes sums charged by the dealer whatever their description, name, or object, when they form part of the sale receipt. 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 collected from purchasers at the time of sale, though described as molasses transport and handling charges, were treated as part of the sale consideration and taxable turnover because they were not proved to be freight for transport or independent post-sale service fees. The assessee produced no vouchers or accounts showing lorry hire or separately chargeable services, and the claim for exclusion under rule 6(g) therefore failed. The article states that the wide statutory concept of turnover includes sums charged by the dealer whatever their description, name, or object, when they form part of the sale receipt. Case-Laws VAT and Sales Tax Fri, 31 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156639