Freight charges included in sale price were taxable where they were not separately billed and charged.

Freight charges formed part of the sale price where the assessee failed to produce price lists or invoices showing separate billing, and the records indicated an all-inclusive price with tax collected on the freight component. The statutory exclusion was available only when freight was separately charged and not embedded in the goods price; on these facts, that condition was not met. The freight amount was therefore taxable, the exemption claim failed, and the revisional order was upheld.

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Issues: Whether freight charges formed part of the sale price and were therefore taxable, or were separately exempt as freight charges under the governing sales tax provisions.

Analysis: The assessee did not produce price lists and invoices to show that freight had been separately specified and charged. The records indicated that tax had been collected on freight charges and that the price charged was all-inclusive, with a reduction shown under the head "freight". On those facts, the freight amount was not shown to satisfy the statutory conditions for exclusion from sale price. The governing principle applied was that freight can be excluded only when it is separately charged and not included in the price of the goods sold.

Conclusion: The freight charges formed part of the sale price and were liable to tax. The claim for exemption failed, and the revisional order was upheld.

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