https://www.taxtmi.com/caselaws?id=283504 Charges received for supply of industrial gases through pipeline were held to form part of the agreed sale price under the Bengal Finance (Sales Tax) Act, 1941. The definition of sale price was treated as materially similar to earlier authorities, and the governing principle applied was that an amount included in the price of the goods remains within sale price under the first limb of the definition. The separate exclusion for freight or delivery costs applies only to the inclusive limb and cannot remove amounts that are already part of the contractual price. On that interpretation, the facility charges were not excludible from sale price. en-us Wed, 03 Feb 2016 00:00:00 +0530 Thu, 14 Nov 2024 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283504 Charges received for supply of industrial gases through pipeline were held to form part of the agreed sale price under the Bengal Finance (Sales Tax) Act, 1941. The definition of sale price was treated as materially similar to earlier authorities, and the governing principle applied was that an amount included in the price of the goods remains within sale price under the first limb of the definition. The separate exclusion for freight or delivery costs applies only to the inclusive limb and cannot remove amounts that are already part of the contractual price. On that interpretation, the facility charges were not excludible from sale price. Case-Laws VAT / Sales Tax Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283504