https://www.taxtmi.com/caselaws?id=162484 The postage element collected from the customer formed part of the trader's consideration for its taxable supply because the trader undertook to arrange delivery, not merely to pay a third party on the customer's behalf. Parcelforce supplied the carriage service under a separate contract with the trader, and the customer had no direct liability to Parcelforce. The disbursement conditions under the Sixth Directive were not met, so the postage charge remained part of the trader's receipts. VAT was therefore payable on that amount and it was includible in taxable turnover. en-us Thu, 25 Jul 2002 00:00:00 +0530 Thu, 27 Feb 2014 17:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162484 The postage element collected from the customer formed part of the trader's consideration for its taxable supply because the trader undertook to arrange delivery, not merely to pay a third party on the customer's behalf. Parcelforce supplied the carriage service under a separate contract with the trader, and the customer had no direct liability to Parcelforce. The disbursement conditions under the Sixth Directive were not met, so the postage charge remained part of the trader's receipts. VAT was therefore payable on that amount and it was includible in taxable turnover. Case-Laws VAT and Sales Tax Thu, 25 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162484