https://www.taxtmi.com/caselaws?id=158824 Amounts collected from buyers as a contingent excise-duty deposit, where they arose directly from completed sales and remained with the dealer, formed part of the sale price because they retained a direct nexus with the sale transaction and were not independent service or post-sale charges. Under the Rajasthan Sales Tax Act, 1954 and the Central Sales Tax Act, 1956, such amounts were includible in taxable turnover as part of the consideration for the sale. Authorities concerning unrelated deposits and non-sale collections were distinguished. The revision petitions therefore failed. en-us Thu, 08 Aug 1996 00:00:00 +0530 Thu, 07 Nov 2013 17:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158824 Amounts collected from buyers as a contingent excise-duty deposit, where they arose directly from completed sales and remained with the dealer, formed part of the sale price because they retained a direct nexus with the sale transaction and were not independent service or post-sale charges. Under the Rajasthan Sales Tax Act, 1954 and the Central Sales Tax Act, 1956, such amounts were includible in taxable turnover as part of the consideration for the sale. Authorities concerning unrelated deposits and non-sale collections were distinguished. The revision petitions therefore failed. Case-Laws VAT and Sales Tax Thu, 08 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158824