https://www.taxtmi.com/caselaws?id=160413 Amounts collected from customers towards royalty and loading charges were treated as part of the sale price for sales tax purposes. Royalty recovered from buyers and remitted to the Government was regarded as part of the price realised for the goods and therefore includible in taxable turnover. Loading charges were also treated as pre-sale expenditure on the facts stated, and no sufficient basis was shown for excluding them from tax computation. The assessment bringing both amounts into the taxable turnover was sustained, confirming that pre-sale charges integrally connected with the sale form part of the sale price and are exigible to sales tax. en-us Thu, 05 Jul 2001 00:00:00 +0530 Tue, 17 Dec 2013 16:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160413 Amounts collected from customers towards royalty and loading charges were treated as part of the sale price for sales tax purposes. Royalty recovered from buyers and remitted to the Government was regarded as part of the price realised for the goods and therefore includible in taxable turnover. Loading charges were also treated as pre-sale expenditure on the facts stated, and no sufficient basis was shown for excluding them from tax computation. The assessment bringing both amounts into the taxable turnover was sustained, confirming that pre-sale charges integrally connected with the sale form part of the sale price and are exigible to sales tax. Case-Laws VAT and Sales Tax Thu, 05 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160413