https://www.taxtmi.com/caselaws?id=263540 Incidental delivery-related charges, including dami, dalali and mandi charges, form part of gross turnover where they are incurred for taking effective delivery of agricultural produce. Packing, labour, stitching, carriage and similar expenses are treated as components of the aggregate purchase amount and are therefore includible in turnover. Interest on the resulting tax demand runs from the assessment order that crystallises the liability, rather than from an earlier assessment order concerning another year. These principles support inclusion of such charges in gross turnover and levy of interest from the relevant assessment order. en-us Fri, 14 Mar 2014 00:00:00 +0530 Fri, 04 Sep 2015 07:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263540 Incidental delivery-related charges, including dami, dalali and mandi charges, form part of gross turnover where they are incurred for taking effective delivery of agricultural produce. Packing, labour, stitching, carriage and similar expenses are treated as components of the aggregate purchase amount and are therefore includible in turnover. Interest on the resulting tax demand runs from the assessment order that crystallises the liability, rather than from an earlier assessment order concerning another year. These principles support inclusion of such charges in gross turnover and levy of interest from the relevant assessment order. Case-Laws VAT and Sales Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263540