https://www.taxtmi.com/caselaws?id=164233 Facility charges and freight-linked amounts recovered from the purchaser may form part of sale price under section 2(h) of the Bengal Finance (Sales Tax) Act, 1941 when they represent consideration for goods made available in deliverable form at the place of delivery. The governing principle is that sale price is measured by the amount payable by the purchaser for the completed sale, not the dealer's net retention, and only separately charged freight, delivery, installation, or interest are excluded. Charges incurred up to delivery that are integral to putting the goods in the form sold are therefore includible. en-us Mon, 19 Jan 2009 00:00:00 +0530 Wed, 19 Nov 2014 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164233 Facility charges and freight-linked amounts recovered from the purchaser may form part of sale price under section 2(h) of the Bengal Finance (Sales Tax) Act, 1941 when they represent consideration for goods made available in deliverable form at the place of delivery. The governing principle is that sale price is measured by the amount payable by the purchaser for the completed sale, not the dealer's net retention, and only separately charged freight, delivery, installation, or interest are excluded. Charges incurred up to delivery that are integral to putting the goods in the form sold are therefore includible. Case-Laws VAT and Sales Tax Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164233