https://www.taxtmi.com/caselaws?id=164474 Charges for service, market fee, commission, labour, bardana and similar pre-delivery expenses were treated as part of the consideration for the goods because section 2(i) of the Punjab General Sales Tax Act, 1948 covered sums charged for anything done by the dealer in respect of the goods at or before delivery. The pre-delivery activities, including packing, stitching, labour and carriage, were therefore included in purchase turnover for sales tax purposes, and the disputed expenses were held taxable as part of turnover. en-us Fri, 09 Oct 2009 00:00:00 +0530 Thu, 30 Oct 2014 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164474 Charges for service, market fee, commission, labour, bardana and similar pre-delivery expenses were treated as part of the consideration for the goods because section 2(i) of the Punjab General Sales Tax Act, 1948 covered sums charged for anything done by the dealer in respect of the goods at or before delivery. The pre-delivery activities, including packing, stitching, labour and carriage, were therefore included in purchase turnover for sales tax purposes, and the disputed expenses were held taxable as part of turnover. Case-Laws VAT and Sales Tax Fri, 09 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164474