https://www.taxtmi.com/caselaws?id=157757 Cess paid for chrome ore extraction is not part of the sale price where it is incurred for mining operations and not as consideration for the sale itself. The sale price covers consideration for goods sold, including amounts directly connected with the sale or incurred before completion of sale for selling the goods, but not a separate levy on extraction absent evidence that the stated price is a sham or disguised consideration. Accordingly, such cess cannot be added to gross or taxable turnover for sales tax purposes. en-us Fri, 26 Mar 1993 00:00:00 +0530 Thu, 10 Oct 2013 14:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157757 Cess paid for chrome ore extraction is not part of the sale price where it is incurred for mining operations and not as consideration for the sale itself. The sale price covers consideration for goods sold, including amounts directly connected with the sale or incurred before completion of sale for selling the goods, but not a separate levy on extraction absent evidence that the stated price is a sham or disguised consideration. Accordingly, such cess cannot be added to gross or taxable turnover for sales tax purposes. Case-Laws VAT and Sales Tax Fri, 26 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157757