https://www.taxtmi.com/caselaws?id=436230 Stone chips and ballast were treated as minor minerals under the applicable sales tax schedule and therefore taxable at the lower rate of 4%, rather than the higher rate applied by the authorities. Separately shown transportation and incidental charges, being identifiable in the contract and billing structure and linked to the pre-sale stage, were held not to form part of the sale price for turnover computation. The revision succeeded, the orders below were set aside, and the assessing authority was directed to recompute tax liability in accordance with this legal position. en-us Wed, 05 Apr 2023 00:00:00 +0530 Sat, 08 Apr 2023 08:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436230 Stone chips and ballast were treated as minor minerals under the applicable sales tax schedule and therefore taxable at the lower rate of 4%, rather than the higher rate applied by the authorities. Separately shown transportation and incidental charges, being identifiable in the contract and billing structure and linked to the pre-sale stage, were held not to form part of the sale price for turnover computation. The revision succeeded, the orders below were set aside, and the assessing authority was directed to recompute tax liability in accordance with this legal position. Case-Laws VAT and Sales Tax Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436230