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    <title>1997 (8) TMI 469 - MADRAS HIGH COURT</title>
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    <description>The High Court held that payments made for charity by customers were considered part of the sale price and consideration for goods sold under the Central Sales Tax Act. The court relied on definitions within the Act and a previous decision where charity payments were included in turnover. The court emphasized that such payments were not taxable income and upheld the Commissioner of Commercial Taxes&#039; decision, dismissing the appeals without costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=159326</link>
      <description>The High Court held that payments made for charity by customers were considered part of the sale price and consideration for goods sold under the Central Sales Tax Act. The court relied on definitions within the Act and a previous decision where charity payments were included in turnover. The court emphasized that such payments were not taxable income and upheld the Commissioner of Commercial Taxes&#039; decision, dismissing the appeals without costs.</description>
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