https://www.taxtmi.com/caselaws?id=162038 Handling charges separately shown in bills were excluded from the sale price because section 2(h) of the Central Sales Tax Act, 1956 excludes separately charged freight, delivery, or installation charges from the taxable turnover. The authorities found the Hammali charges were separately billed and related to delivery expenditure, so they were deductible and not part of the sale consideration. The Revenue's reliance on an earlier decision failed because that case involved charges that formed part of the purchase price on its facts. en-us Sat, 20 May 2006 00:00:00 +0530 Fri, 14 Feb 2014 17:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162038 Handling charges separately shown in bills were excluded from the sale price because section 2(h) of the Central Sales Tax Act, 1956 excludes separately charged freight, delivery, or installation charges from the taxable turnover. The authorities found the Hammali charges were separately billed and related to delivery expenditure, so they were deductible and not part of the sale consideration. The Revenue's reliance on an earlier decision failed because that case involved charges that formed part of the purchase price on its facts. Case-Laws VAT and Sales Tax Sat, 20 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162038