https://www.taxtmi.com/caselaws?id=242237 Transportation and installation charges separately recovered by a dealer were held not to form part of sale price or taxable turnover under the Karnataka Value Added Tax Act, 2003. Section 2(36) covers amounts charged for things done by the dealer in respect of the goods sold at or before delivery, but where price lists and invoices show ex-showroom pricing, separate billing for transport and installation, and title passes at the seller's premises, the sale is complete there. Charges for post-sale services undertaken independently after transfer of title remain outside turnover, and separate service tax treatment supported that characterisation. en-us Wed, 17 Apr 2013 00:00:00 +0530 Mon, 07 Jul 2014 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242237 Transportation and installation charges separately recovered by a dealer were held not to form part of sale price or taxable turnover under the Karnataka Value Added Tax Act, 2003. Section 2(36) covers amounts charged for things done by the dealer in respect of the goods sold at or before delivery, but where price lists and invoices show ex-showroom pricing, separate billing for transport and installation, and title passes at the seller's premises, the sale is complete there. Charges for post-sale services undertaken independently after transfer of title remain outside turnover, and separate service tax treatment supported that characterisation. Case-Laws VAT and Sales Tax Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242237