https://www.taxtmi.com/caselaws?id=101770 Where a statutory control order fixes an f.o.r. destination price for a controlled commodity, the producer must realise that controlled price and freight borne under the scheme forms part of the sale consideration. The Cement Control Order, 1967 overrode any contractual label treating delivery as complete on loading or shifting freight to the purchaser, because the statutory scheme required the producer to account for the price fixed by law. The separately charged freight exclusion did not apply where the amount was embedded in the controlled price itself. Railway freight on cement was therefore includible in taxable turnover under the Rajasthan Sales Tax Act, 1954 and the Central Sales Tax Act, 1956. en-us Tue, 22 Aug 1978 00:00:00 +0530 Tue, 28 Apr 2015 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101770 Where a statutory control order fixes an f.o.r. destination price for a controlled commodity, the producer must realise that controlled price and freight borne under the scheme forms part of the sale consideration. The Cement Control Order, 1967 overrode any contractual label treating delivery as complete on loading or shifting freight to the purchaser, because the statutory scheme required the producer to account for the price fixed by law. The separately charged freight exclusion did not apply where the amount was embedded in the controlled price itself. Railway freight on cement was therefore includible in taxable turnover under the Rajasthan Sales Tax Act, 1954 and the Central Sales Tax Act, 1956. Case-Laws VAT and Sales Tax Tue, 22 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101770