https://www.taxtmi.com/caselaws?id=158207 Handling charges or commission are not part of taxable turnover under the Andhra Pradesh General Sales Tax Act, 1957 unless they form part of the sale or purchase price of goods. Applying the definition of "turnover" in section 2(s), the court noted that the receipt was not shown to have any nexus with sales or purchases. The mere assumption that the amount should have been included in another dealer's turnover did not make it the assessee's turnover. The receipt retained its character as handling charges or commission and could not be taxed in the assessee's hands; the revisional order was set aside. en-us Wed, 26 Apr 1995 00:00:00 +0530 Fri, 18 Oct 2013 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158207 Handling charges or commission are not part of taxable turnover under the Andhra Pradesh General Sales Tax Act, 1957 unless they form part of the sale or purchase price of goods. Applying the definition of "turnover" in section 2(s), the court noted that the receipt was not shown to have any nexus with sales or purchases. The mere assumption that the amount should have been included in another dealer's turnover did not make it the assessee's turnover. The receipt retained its character as handling charges or commission and could not be taxed in the assessee's hands; the revisional order was set aside. Case-Laws VAT and Sales Tax Wed, 26 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158207