https://www.taxtmi.com/caselaws?id=158530 Transportation and insurance charges included in a purchaser's consolidated order were held to form part of the sale price under the Central Sales Tax Act. The purchase order treated design, manufacture, testing, packing, transit insurance and commissioning-related charges as a single total consideration for the crane supply and erection transaction, and separate heads of account did not change that character. The definition of sale price turns on the amount payable by the purchaser as consideration for the sale, so the manner in which the total is itemised is not decisive. Accordingly, the transportation and insurance charges were rightly included in the taxable turnover. en-us Tue, 04 Jul 1995 00:00:00 +0530 Wed, 30 Oct 2013 15:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158530 Transportation and insurance charges included in a purchaser's consolidated order were held to form part of the sale price under the Central Sales Tax Act. The purchase order treated design, manufacture, testing, packing, transit insurance and commissioning-related charges as a single total consideration for the crane supply and erection transaction, and separate heads of account did not change that character. The definition of sale price turns on the amount payable by the purchaser as consideration for the sale, so the manner in which the total is itemised is not decisive. Accordingly, the transportation and insurance charges were rightly included in the taxable turnover. Case-Laws VAT and Sales Tax Tue, 04 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158530