https://www.taxtmi.com/caselaws?id=158733 A claimed enhancement in sale price arising from disputed escalation and foreign exchange fluctuations was not treated as turnover merely because it appeared in invoices. The agreed consideration under the supply arrangement was firm, and the extra amount was not an accrued sale price because it remained genuinely disputed and not receivable as such. The general turnover definition in section 2(s) did not apply to that disputed sum; instead, the specific mechanism for price variations under section 14-A governed any amount ultimately received on that account. The special provision prevailed over the general provision, so the disputed escalation amount was excluded from turnover. en-us Thu, 13 Mar 1997 00:00:00 +0530 Wed, 06 Nov 2013 14:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158733 A claimed enhancement in sale price arising from disputed escalation and foreign exchange fluctuations was not treated as turnover merely because it appeared in invoices. The agreed consideration under the supply arrangement was firm, and the extra amount was not an accrued sale price because it remained genuinely disputed and not receivable as such. The general turnover definition in section 2(s) did not apply to that disputed sum; instead, the specific mechanism for price variations under section 14-A governed any amount ultimately received on that account. The special provision prevailed over the general provision, so the disputed escalation amount was excluded from turnover. Case-Laws VAT and Sales Tax Thu, 13 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158733