https://www.taxtmi.com/caselaws?id=156724 Handling charges separately collected for removing sold goods from the seller's godown and loading them into the purchaser's vehicles were deductible from total turnover under the Kerala General Sales Tax Rules, 1963. The Tribunal found that the sales had already been completed on appropriation of the goods to the customer's orders, so property had passed before the handling activity. Because the charges related only to post-sale removal and loading, they did not form part of the sale price and were excluded from turnover. The assessee's claim was therefore rightly allowed. en-us Wed, 31 Oct 1990 00:00:00 +0530 Tue, 24 Sep 2013 12:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156724 Handling charges separately collected for removing sold goods from the seller's godown and loading them into the purchaser's vehicles were deductible from total turnover under the Kerala General Sales Tax Rules, 1963. The Tribunal found that the sales had already been completed on appropriation of the goods to the customer's orders, so property had passed before the handling activity. Because the charges related only to post-sale removal and loading, they did not form part of the sale price and were excluded from turnover. The assessee's claim was therefore rightly allowed. Case-Laws VAT and Sales Tax Wed, 31 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156724