https://www.taxtmi.com/caselaws?id=254208 Pumping charges collected for delivering ready mix concrete to the customer's specified place were treated as part of the sale price and taxable turnover under the Karnataka Value Added Tax Act, 2003. The court relied on the statutory turnover definition, which includes sums charged for anything done by the dealer in respect of goods sold at or before delivery. As the concrete had to be transported in workable condition and pumping merely enabled delivery to the chosen site, the activity was not an independent post-sale service. The charges were therefore includable in taxable turnover, and the assessee's challenge failed. en-us Thu, 25 Aug 2011 00:00:00 +0530 Mon, 15 Dec 2014 16:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254208 Pumping charges collected for delivering ready mix concrete to the customer's specified place were treated as part of the sale price and taxable turnover under the Karnataka Value Added Tax Act, 2003. The court relied on the statutory turnover definition, which includes sums charged for anything done by the dealer in respect of goods sold at or before delivery. As the concrete had to be transported in workable condition and pumping merely enabled delivery to the chosen site, the activity was not an independent post-sale service. The charges were therefore includable in taxable turnover, and the assessee's challenge failed. Case-Laws VAT and Sales Tax Thu, 25 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254208