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2013 (4) TMI 679 - HC - VAT and Sales TaxCharges incurred prior to sale - whether form part of the sale price under section 2(h) of the Central Sales Tax Act? Held that:- In the instant case, arecanut cannot be sold as it is stocked in the godown. After the order is confirmed according to the speci fication of the purchaser, arecanut is removed from the godown and then according to his requirement it is filled into single or double gunny bags and then stitched by jute twine and transported to pick-up points to the transporters or to the railway station. All these acts are necessary to make goods to reach a deliverable state and the goods are sold. The title of goods passes when it is delivered to the transporter either at the pick-up points or at the railway station. Therefore, three authorities have rightly held that the handling charges and packing charges do not constitute cost of delivery, on the contrary, they form part of sale price. In that view of the matter, we do not see any merit in these petitions. Revision dismissed.
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