https://www.taxtmi.com/caselaws?id=162781 The Kerala High Court ruled in favor of the assessee, holding that despatch money received as an incentive for early loading of cargo during export activities should not be included in the taxable turnover under the Kerala General Sales Tax Act, 1963. The court found that the despatch money did not constitute a sale consideration but was a reward for efficient performance, not falling within the purview of the Act. The assessing authorities were deemed unjustified in demanding tax on the despatch money, leading to the court setting aside their orders and allowing the tax revision case. en-us Wed, 31 May 2006 00:00:00 +0530 Fri, 14 Mar 2014 11:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162781 The Kerala High Court ruled in favor of the assessee, holding that despatch money received as an incentive for early loading of cargo during export activities should not be included in the taxable turnover under the Kerala General Sales Tax Act, 1963. The court found that the despatch money did not constitute a sale consideration but was a reward for efficient performance, not falling within the purview of the Act. The assessing authorities were deemed unjustified in demanding tax on the despatch money, leading to the court setting aside their orders and allowing the tax revision case. Case-Laws VAT and Sales Tax Wed, 31 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162781