https://www.taxtmi.com/caselaws?id=346286 Designing charges and tooling cost reimbursed by customers were treated as part of the sale price under Section 2(29) of the Bombay Sales Tax Act, 1959. The definition of sale price was applied to cover valuable consideration for the sale, including sums charged for work done by the dealer in relation to the goods before delivery. Because the moulds and designs were prepared by the seller for manufacture, remained with the seller, and were necessary for delivery of the seating systems, the reimbursement had an inescapable connection with the supply. It was therefore not a separate post-sale amount but part of the consideration for the sale. en-us Thu, 03 Aug 2017 00:00:00 +0530 Tue, 27 Mar 2018 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346286 Designing charges and tooling cost reimbursed by customers were treated as part of the sale price under Section 2(29) of the Bombay Sales Tax Act, 1959. The definition of sale price was applied to cover valuable consideration for the sale, including sums charged for work done by the dealer in relation to the goods before delivery. Because the moulds and designs were prepared by the seller for manufacture, remained with the seller, and were necessary for delivery of the seating systems, the reimbursement had an inescapable connection with the supply. It was therefore not a separate post-sale amount but part of the consideration for the sale. Case-Laws VAT and Sales Tax Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346286