https://www.taxtmi.com/caselaws?id=159967 Amounts collected as an inseparable part of the sale arrangement are includible in turnover when they form part of the sale consideration and are not supported by any separate agreement. Bill discounting charges and hundi stamps included in the bill, payable through the stipulated banking mechanism after a fixed period, were treated as part of the sale transaction and therefore includible in turnover. On the same principle, bank charges collected uniformly for effecting delivery of goods, and paid before release of the goods, were also held includible in turnover. The revision cases failed, with no relief to the assessee. en-us Tue, 07 Feb 1989 00:00:00 +0530 Fri, 06 Dec 2013 11:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159967 Amounts collected as an inseparable part of the sale arrangement are includible in turnover when they form part of the sale consideration and are not supported by any separate agreement. Bill discounting charges and hundi stamps included in the bill, payable through the stipulated banking mechanism after a fixed period, were treated as part of the sale transaction and therefore includible in turnover. On the same principle, bank charges collected uniformly for effecting delivery of goods, and paid before release of the goods, were also held includible in turnover. The revision cases failed, with no relief to the assessee. Case-Laws VAT and Sales Tax Tue, 07 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159967