https://www.taxtmi.com/caselaws?id=265350 Incidental charges such as dami, dalali and mandi are includible in gross turnover under the Haryana Value Added Tax Act, 2003 where they form part of the expenditure necessary for delivery and purchase of agricultural produce. The controlling principle reflected in earlier binding precedent is that delivery-related costs, including packing, labour, stitching, carriage and similar incidental expenses, are part of the purchase aggregate and therefore enter turnover. Interest on the assessed demand is chargeable from the date of the assessment order that determines the tax liability, not from an earlier assessment order in another year. The appeals therefore failed on both turnover and interest. en-us Sat, 14 Mar 2015 00:00:00 +0530 Sat, 10 Oct 2015 06:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265350 Incidental charges such as dami, dalali and mandi are includible in gross turnover under the Haryana Value Added Tax Act, 2003 where they form part of the expenditure necessary for delivery and purchase of agricultural produce. The controlling principle reflected in earlier binding precedent is that delivery-related costs, including packing, labour, stitching, carriage and similar incidental expenses, are part of the purchase aggregate and therefore enter turnover. Interest on the assessed demand is chargeable from the date of the assessment order that determines the tax liability, not from an earlier assessment order in another year. The appeals therefore failed on both turnover and interest. Case-Laws VAT and Sales Tax Sat, 14 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265350