https://www.taxtmi.com/caselaws?id=100743 Deduction of freight, packing and delivery charges from taxable turnover depended strictly on the wording and conditions of the relevant sales tax rule; the claimed exclusion was not accepted on the facts stated. Sales tax on turnover, measured by the aggregate sale price including transport expenditure, remained a levy on turnover and did not become a tax on railway fares or freights. Accordingly, inclusion of freight in the sale price did not trespass into the Union field reserved for railway freights, and the legislative competence challenge failed. The appeal was stated to fail in full, leaving the assessee without relief. en-us Thu, 31 Jul 1969 00:00:00 +0530 Wed, 18 Sep 2013 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100743 Deduction of freight, packing and delivery charges from taxable turnover depended strictly on the wording and conditions of the relevant sales tax rule; the claimed exclusion was not accepted on the facts stated. Sales tax on turnover, measured by the aggregate sale price including transport expenditure, remained a levy on turnover and did not become a tax on railway fares or freights. Accordingly, inclusion of freight in the sale price did not trespass into the Union field reserved for railway freights, and the legislative competence challenge failed. The appeal was stated to fail in full, leaving the assessee without relief. Case-Laws VAT and Sales Tax Thu, 31 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100743