https://www.taxtmi.com/caselaws?id=100553 Railway freight paid on goods supplied to outstation customers was not included in turnover under the Andhra Pradesh General Sales Tax Act, 1957, because turnover comprises only the contractual consideration for the sale and sums charged by the dealer for things done in respect of the goods at or before delivery. On a reading of the contract as a whole, the purchaser bore the freight, the seller received only the invoice price less freight, and separate entry of freight in the invoice did not change the true sale price or tax character. Freight borne by the purchaser was therefore excluded from sales tax computation. en-us Wed, 19 Feb 1969 00:00:00 +0530 Thu, 02 Feb 2012 18:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100553 Railway freight paid on goods supplied to outstation customers was not included in turnover under the Andhra Pradesh General Sales Tax Act, 1957, because turnover comprises only the contractual consideration for the sale and sums charged by the dealer for things done in respect of the goods at or before delivery. On a reading of the contract as a whole, the purchaser bore the freight, the seller received only the invoice price less freight, and separate entry of freight in the invoice did not change the true sale price or tax character. Freight borne by the purchaser was therefore excluded from sales tax computation. Case-Laws VAT and Sales Tax Wed, 19 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100553