https://www.taxtmi.com/caselaws?id=255844 Airtime charges and license fees collected under a contract for activated pagers were held not to form part of the sale price under section 2(29) of the Bombay Sales Tax Act, 1959. The pager hardware was sold as a separate transaction, while the additional charges related to post-sale activation and use of the paging service. Because nothing was done to the goods at or before delivery in respect of those charges, and the contract treated hardware and service obligations separately, the service component could not be merged into the taxable sale price. Taxable turnover was therefore confined to the hardware component. en-us Wed, 24 Sep 2014 00:00:00 +0530 Mon, 21 Sep 2015 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255844 Airtime charges and license fees collected under a contract for activated pagers were held not to form part of the sale price under section 2(29) of the Bombay Sales Tax Act, 1959. The pager hardware was sold as a separate transaction, while the additional charges related to post-sale activation and use of the paging service. Because nothing was done to the goods at or before delivery in respect of those charges, and the contract treated hardware and service obligations separately, the service component could not be merged into the taxable sale price. Taxable turnover was therefore confined to the hardware component. Case-Laws VAT and Sales Tax Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255844