https://www.taxtmi.com/caselaws?id=164778 Where fly ash is delivered ex-site at the thermal power station and the purchaser bears removal at its own cost and risk, the sale is complete on delivery and payment of the agreed price. Loading, transport, unloading and related expenses incurred only after delivery are not part of the seller's consideration and are not pre-sale expenditure. Those post-delivery charges therefore cannot be added to purchase turnover under the Tamil Nadu General Sales Tax Act, and the levy on that component is unsustainable. The assessment could not be enlarged by including the purchaser's subsequent transport and allied processing costs. 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 Where fly ash is delivered ex-site at the thermal power station and the purchaser bears removal at its own cost and risk, the sale is complete on delivery and payment of the agreed price. Loading, transport, unloading and related expenses incurred only after delivery are not part of the seller's consideration and are not pre-sale expenditure. Those post-delivery charges therefore cannot be added to purchase turnover under the Tamil Nadu General Sales Tax Act, and the levy on that component is unsustainable. The assessment could not be enlarged by including the purchaser's subsequent transport and allied processing costs. Case-Laws VAT and Sales Tax Mon, 05 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164778