https://www.taxtmi.com/caselaws?id=349335 Insurance charges and carrying charges incurred after spot delivery do not form part of the sale price under the Bombay Sales Tax Act, 1959. The statutory definition covers consideration for the sale and amounts charged for work done by the dealer in relation to the goods at or before delivery, but it excludes transit insurance when separately charged. Where the sale is completed on spot delivery and the goods are specific and deliverable, post-sale insurance and carriage expenses are not part of the consideration passing from buyer to seller. Retention of the goods after completion of sale is only in the capacity of a bailee, and reimbursement of those expenses does not change their character into sale consideration. en-us Tue, 10 Oct 2017 00:00:00 +0530 Fri, 19 Sep 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349335 Insurance charges and carrying charges incurred after spot delivery do not form part of the sale price under the Bombay Sales Tax Act, 1959. The statutory definition covers consideration for the sale and amounts charged for work done by the dealer in relation to the goods at or before delivery, but it excludes transit insurance when separately charged. Where the sale is completed on spot delivery and the goods are specific and deliverable, post-sale insurance and carriage expenses are not part of the consideration passing from buyer to seller. Retention of the goods after completion of sale is only in the capacity of a bailee, and reimbursement of those expenses does not change their character into sale consideration. Case-Laws VAT / Sales Tax Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349335