1982 (10) TMI 203 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed a revision against the exclusion of handling charges from the taxable turnover of a dealer in refrigerators. The Tribunal found that the handling charges were separately charged to customers and not included in the price of the goods sold. The Court held that taxing authority cannot pass moral judgment on the propriety of such charges as they are part of contractual understanding between the dealer and customer. The revision was dismissed. (Case: BALASUBRAHMANYAN v. AND RATNAM, 1982 (10) TMI 203 - MADRAS HIGH COURT)