https://www.taxtmi.com/caselaws?id=161290 Suo motu revision was treated as timely because the period spent while the earlier High Court view was under consideration before the Supreme Court was excluded in computing limitation, so the revision under section 34 was within time. Collection and delivery charges separately shown in invoices were held includible in taxable turnover because rule 6(c) permits deduction only when freight or delivery charges are genuinely outside the price of the goods; where contract terms showed delivery of gas cylinders and return collection of empties formed part of the bargain, separate invoicing did not change the true character of the consideration. The assessment on those charges was therefore sustained. 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 Suo motu revision was treated as timely because the period spent while the earlier High Court view was under consideration before the Supreme Court was excluded in computing limitation, so the revision under section 34 was within time. Collection and delivery charges separately shown in invoices were held includible in taxable turnover because rule 6(c) permits deduction only when freight or delivery charges are genuinely outside the price of the goods; where contract terms showed delivery of gas cylinders and return collection of empties formed part of the bargain, separate invoicing did not change the true character of the consideration. The assessment on those charges was therefore sustained. Case-Laws VAT and Sales Tax Fri, 05 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161290