https://www.taxtmi.com/caselaws?id=158489 Baling charges incurred in selling cotton were held to form part of the sale price and turnover because charges integral to delivery fall within the statutory definition of sale price, and separate billing did not exclude them from tax; the assessee failed to prove any separate post-sale arrangement. Penalty under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act was sustained because the omission of baling charges, even in the revised return, was not shown to be bona fide, though only to the reduced extent of Rs. 3,000. Penalty under section 12(5)(ii) was not justified, as a revised return had been filed and acted upon and belatedness alone did not attract penalty where no prescribed time-limit existed. en-us Mon, 10 Jul 1995 00:00:00 +0530 Tue, 29 Oct 2013 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158489 Baling charges incurred in selling cotton were held to form part of the sale price and turnover because charges integral to delivery fall within the statutory definition of sale price, and separate billing did not exclude them from tax; the assessee failed to prove any separate post-sale arrangement. Penalty under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act was sustained because the omission of baling charges, even in the revised return, was not shown to be bona fide, though only to the reduced extent of Rs. 3,000. Penalty under section 12(5)(ii) was not justified, as a revised return had been filed and acted upon and belatedness alone did not attract penalty where no prescribed time-limit existed. Case-Laws VAT and Sales Tax Mon, 10 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158489