https://www.taxtmi.com/caselaws?id=157631 Charges for printing, packing and freight relating to calendars supplied free of cost did not constitute consideration for a sale under section 2(h) of the Central Sales Tax Act, 1956. The record showed no transfer of property in the calendars for money consideration, and the assessing authority had ignored that factual position. The appellate authority was correct in excluding the amount from tax, and the revisional authority was not justified in treating these sale-promotion expenses as taxable turnover. Accordingly, the disputed charges were not exigible to sales tax. en-us Wed, 18 Sep 1991 00:00:00 +0530 Tue, 08 Oct 2013 17:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157631 Charges for printing, packing and freight relating to calendars supplied free of cost did not constitute consideration for a sale under section 2(h) of the Central Sales Tax Act, 1956. The record showed no transfer of property in the calendars for money consideration, and the assessing authority had ignored that factual position. The appellate authority was correct in excluding the amount from tax, and the revisional authority was not justified in treating these sale-promotion expenses as taxable turnover. Accordingly, the disputed charges were not exigible to sales tax. Case-Laws VAT and Sales Tax Wed, 18 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157631