https://www.taxtmi.com/caselaws?id=161290 The Joint Commissioner upheld the assessment of delivery and collection charges for the years 1976-77 and 1978-79, concluding that these charges should be included in the price of goods sold, despite being shown separately in the invoices. The decision was based on the understanding that the charges were integral to the sale of gas cylinders and were part of the consideration paid by customers. The tax appeal cases were dismissed, affirming the inclusion of delivery and collection charges in the taxable turnover. en-us Fri, 05 Jan 2001 00:00:00 +0530 Mon, 13 Jan 2014 17:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161290 The Joint Commissioner upheld the assessment of delivery and collection charges for the years 1976-77 and 1978-79, concluding that these charges should be included in the price of goods sold, despite being shown separately in the invoices. The decision was based on the understanding that the charges were integral to the sale of gas cylinders and were part of the consideration paid by customers. The tax appeal cases were dismissed, affirming the inclusion of delivery and collection charges in the taxable turnover. Case-Laws VAT and Sales Tax Fri, 05 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161290