https://www.taxtmi.com/caselaws?id=156911 Commission and quality inspection charges received by assessees from non-resident principals were held not to form part of the purchase turnover of rubber under the Kerala General Sales Tax Act. The purchase transaction was completed when the goods were bought and the price was entered in the bought notes; the additional amounts were separately accounted for, not included in the trading account, and arose after completion of purchase. As they were not part of the consideration for the goods bought, they were excluded from assessable purchase turnover. en-us Wed, 12 Sep 1990 00:00:00 +0530 Thu, 26 Sep 2013 12:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156911 Commission and quality inspection charges received by assessees from non-resident principals were held not to form part of the purchase turnover of rubber under the Kerala General Sales Tax Act. The purchase transaction was completed when the goods were bought and the price was entered in the bought notes; the additional amounts were separately accounted for, not included in the trading account, and arose after completion of purchase. As they were not part of the consideration for the goods bought, they were excluded from assessable purchase turnover. Case-Laws VAT and Sales Tax Wed, 12 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156911