https://www.taxtmi.com/caselaws?id=100723 Freight and handling charges incurred to transport liquor from the factories to the dealer's warehouse before sale were held not deductible from taxable turnover under rule 9(f) of the Kerala General Sales Tax Rules, 1963. Deduction under that rule applies only to separately specified freight or delivery charges incidental to the sale, or to charges incurred for and on behalf of the purchaser after the sale. Because the expenditure was incurred before sale to make the goods available for sale, it formed part of the price component and could not be excluded from turnover. en-us Thu, 31 Jul 1969 00:00:00 +0530 Sat, 30 Nov 2013 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100723 Freight and handling charges incurred to transport liquor from the factories to the dealer's warehouse before sale were held not deductible from taxable turnover under rule 9(f) of the Kerala General Sales Tax Rules, 1963. Deduction under that rule applies only to separately specified freight or delivery charges incidental to the sale, or to charges incurred for and on behalf of the purchaser after the sale. Because the expenditure was incurred before sale to make the goods available for sale, it formed part of the price component and could not be excluded from turnover. Case-Laws VAT and Sales Tax Thu, 31 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100723