https://www.taxtmi.com/caselaws?id=164491 Turnover under the Punjab General Sales Tax Act includes sums charged for work done in respect of goods before delivery, so incidental pre-delivery expenses such as weighing, stitching, packing materials, labour and carriage are treated as part of taxable turnover. Levy procurement of foodgrains may also amount to a taxable sale or purchase where a consensual element exists despite statutory compulsion. The price of bardana or gunny bags supplied with the goods is taxable when it forms part of the sale consideration. By contrast, market fee recovered from the purchasing dealer is not part of turnover because it is payable by the buyer and does not form sale consideration. en-us Thu, 19 Mar 2009 00:00:00 +0530 Fri, 14 Nov 2014 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164491 Turnover under the Punjab General Sales Tax Act includes sums charged for work done in respect of goods before delivery, so incidental pre-delivery expenses such as weighing, stitching, packing materials, labour and carriage are treated as part of taxable turnover. Levy procurement of foodgrains may also amount to a taxable sale or purchase where a consensual element exists despite statutory compulsion. The price of bardana or gunny bags supplied with the goods is taxable when it forms part of the sale consideration. By contrast, market fee recovered from the purchasing dealer is not part of turnover because it is payable by the buyer and does not form sale consideration. Case-Laws VAT and Sales Tax Thu, 19 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164491