https://www.taxtmi.com/caselaws?id=251441 The Court held that transportation charges received by the assessee from Indian Oil Corporation must be included in the 'sale price' under the Gujarat Sales Tax Act, 1969, and are taxable. Additionally, the Court ruled that interest under Section 47(4A) should be charged from the date of price revision by the Government of India, not the date of receiving the revised amount from IOC. The Court decided both issues in favor of the revenue authority, disposing of the reference accordingly. en-us Thu, 17 Jul 2014 00:00:00 +0530 Fri, 24 Jul 2015 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251441 The Court held that transportation charges received by the assessee from Indian Oil Corporation must be included in the 'sale price' under the Gujarat Sales Tax Act, 1969, and are taxable. Additionally, the Court ruled that interest under Section 47(4A) should be charged from the date of price revision by the Government of India, not the date of receiving the revised amount from IOC. The Court decided both issues in favor of the revenue authority, disposing of the reference accordingly. Case-Laws VAT and Sales Tax Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251441