https://www.taxtmi.com/caselaws?id=164778 The High Court upheld the Tribunal's decision that transportation charges for fly ash incurred post-delivery were post-sale expenses not subject to tax under section 7A of the Tamil Nadu General Sales Tax Act. Relying on legal precedents, the court distinguished between pre-sale and post-sale expenses, affirming that the sale was complete at the thermal power station gate. The judgment aligned with established principles, dismissing the tax revision and ruling in favor of the assessee, clarifying the tax treatment of such expenses in turnover assessment. en-us Mon, 05 Oct 2009 00:00:00 +0530 Fri, 31 Oct 2014 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164778 The High Court upheld the Tribunal's decision that transportation charges for fly ash incurred post-delivery were post-sale expenses not subject to tax under section 7A of the Tamil Nadu General Sales Tax Act. Relying on legal precedents, the court distinguished between pre-sale and post-sale expenses, affirming that the sale was complete at the thermal power station gate. The judgment aligned with established principles, dismissing the tax revision and ruling in favor of the assessee, clarifying the tax treatment of such expenses in turnover assessment. Case-Laws VAT and Sales Tax Mon, 05 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164778