https://www.taxtmi.com/caselaws?id=295063 Customisation charges received after delivery of software and after completion of the sale were held not to form part of turnover or sale price under the Kerala Value Added Tax Act. The statutory concept of sale price was confined to consideration received or receivable for the sale of goods, including sums charged for acts done in respect of the goods at or before delivery. Because the charges related to post-sale customisation services, and the sale proceeds had already been disclosed separately with service tax paid on those charges, they could not be treated as sale consideration. The Revenue's revisional challenge therefore failed. en-us Wed, 01 Jun 2016 00:00:00 +0530 Tue, 18 May 2021 08:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295063 Customisation charges received after delivery of software and after completion of the sale were held not to form part of turnover or sale price under the Kerala Value Added Tax Act. The statutory concept of sale price was confined to consideration received or receivable for the sale of goods, including sums charged for acts done in respect of the goods at or before delivery. Because the charges related to post-sale customisation services, and the sale proceeds had already been disclosed separately with service tax paid on those charges, they could not be treated as sale consideration. The Revenue's revisional challenge therefore failed. Case-Laws VAT and Sales Tax Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295063