https://www.taxtmi.com/caselaws?id=158419 Inspection charges recovered from the purchaser were held not to form part of the sale price where the contract kept the goods' sale consideration unchanged and treated inspection as an incidental contractual burden borne ultimately by the purchaser, so the charges were not includible in taxable turnover. The note also records that where appellate authorities concurrently found as a fact that solvent cement and P.V.C. goods were destroyed in a flood and were not sold, no question of law arose in revision absent any legal infirmity. The revision therefore failed on both the valuation issue and the factual issue concerning the destroyed goods. en-us Thu, 14 Mar 1996 00:00:00 +0530 Mon, 28 Oct 2013 12:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158419 Inspection charges recovered from the purchaser were held not to form part of the sale price where the contract kept the goods' sale consideration unchanged and treated inspection as an incidental contractual burden borne ultimately by the purchaser, so the charges were not includible in taxable turnover. The note also records that where appellate authorities concurrently found as a fact that solvent cement and P.V.C. goods were destroyed in a flood and were not sold, no question of law arose in revision absent any legal infirmity. The revision therefore failed on both the valuation issue and the factual issue concerning the destroyed goods. Case-Laws VAT and Sales Tax Thu, 14 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158419