https://www.taxtmi.com/caselaws?id=161739 Cleaning and testing charges collected through the invoice for carbon dioxide cylinders were treated as part of turnover because they formed part of the sale consideration for services done in relation to the goods before delivery. Under the turnover definition, sums charged for anything done by the dealer in respect of goods sold at or before delivery are includible unless the dealer proves a specific deduction under the sales tax rules. As no permissible deduction was established, the charges were assessable to tax and could not be excluded from taxable turnover. en-us Thu, 07 Nov 2002 00:00:00 +0530 Wed, 05 Feb 2014 15:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161739 Cleaning and testing charges collected through the invoice for carbon dioxide cylinders were treated as part of turnover because they formed part of the sale consideration for services done in relation to the goods before delivery. Under the turnover definition, sums charged for anything done by the dealer in respect of goods sold at or before delivery are includible unless the dealer proves a specific deduction under the sales tax rules. As no permissible deduction was established, the charges were assessable to tax and could not be excluded from taxable turnover. Case-Laws VAT and Sales Tax Thu, 07 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161739