https://www.taxtmi.com/caselaws?id=251441 Transportation charges recovered from the purchaser formed part of the sale consideration under the Gujarat Sales Tax Act, because the statutory definition of sale price covered sums paid or payable for the sale and amounts charged for work done in respect of the goods before delivery; they were therefore includible in taxable turnover. Interest under Section 47(4A) also ran from 14.09.1981 on the revised gas price, because tax liability arose when the revised consideration became operative, and later receipt of the differential amount did not postpone that liability. Both questions were answered against the assessee. 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 Transportation charges recovered from the purchaser formed part of the sale consideration under the Gujarat Sales Tax Act, because the statutory definition of sale price covered sums paid or payable for the sale and amounts charged for work done in respect of the goods before delivery; they were therefore includible in taxable turnover. Interest under Section 47(4A) also ran from 14.09.1981 on the revised gas price, because tax liability arose when the revised consideration became operative, and later receipt of the differential amount did not postpone that liability. Both questions were answered against the assessee. Case-Laws VAT and Sales Tax Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251441