https://www.taxtmi.com/caselaws?id=167659 The High Court dismissed the revision petitions, affirming that handling and packing charges incurred by the assessee were part of the sale price under the Central Sales Tax Act. The court clarified that charges deductible from the sale price are limited to specific costs, and any charges for actions done by the dealer before delivery may be included in the sale price. Charges for activities integral to making goods deliverable are considered part of the sale price, distinguishing them from the cost of delivery. en-us Wed, 24 Apr 2013 00:00:00 +0530 Fri, 02 Jan 2015 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167659 The High Court dismissed the revision petitions, affirming that handling and packing charges incurred by the assessee were part of the sale price under the Central Sales Tax Act. The court clarified that charges deductible from the sale price are limited to specific costs, and any charges for actions done by the dealer before delivery may be included in the sale price. Charges for activities integral to making goods deliverable are considered part of the sale price, distinguishing them from the cost of delivery. Case-Laws VAT and Sales Tax Wed, 24 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167659