https://www.taxtmi.com/caselaws?id=159996 Under the Assam General Sales Tax Act, 1993, a surcharge collected by a dealer from purchasers before delivery was treated as part of the sale price because the statutory definition of sale price was wide enough to include sums received or receivable as valuable consideration, and the surcharge did not fall within any exclusion. It was therefore includible in taxable turnover and taxable when the resale price exceeded the prescribed margin. On maintainability, the High Court held that the writ petition was premature because section 36 provided an efficacious revisional remedy and the impugned notice was only an opportunity to explain non-compliance, not a penalty order. en-us Mon, 02 Nov 1998 00:00:00 +0530 Fri, 06 Dec 2013 15:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159996 Under the Assam General Sales Tax Act, 1993, a surcharge collected by a dealer from purchasers before delivery was treated as part of the sale price because the statutory definition of sale price was wide enough to include sums received or receivable as valuable consideration, and the surcharge did not fall within any exclusion. It was therefore includible in taxable turnover and taxable when the resale price exceeded the prescribed margin. On maintainability, the High Court held that the writ petition was premature because section 36 provided an efficacious revisional remedy and the impugned notice was only an opportunity to explain non-compliance, not a penalty order. Case-Laws VAT and Sales Tax Mon, 02 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159996