Handling and packing charges would be includible in sales price even if they were charged separately

CST & VAT : Where assessee carried on business for purchase of arecanut and sale of same in course of inter-State trade or commerce and in tax invoices raised it billed customers separate charges under description of handling charges at two per cent of sale price and charges for packing at rate of Rs. 60 per bag, handling charges and packing charges formed part of sale price under section 2(h) of Central Sales Tax Act, 1956