https://www.taxtmi.com/caselaws?id=101852 Freight included in the free-on-rail destination price of cement sold under the Cement Control Order formed part of the sale price under the Madhya Pradesh General Sales Tax Act, 1958, and was includible in taxable turnover. The Court applied the same statutory construction adopted in the connected cement sales decision and held that, despite separate payment by purchasers and deduction from the invoice amount, freight remained part of the controlled sale price. Penalty could not be imposed for omitting freight from returns because penalty provisions require deliberateness or a guilty mind; a bona fide and arguable belief that the amount was not taxable did not amount to a false return. The inclusion was upheld, but the penalty was set aside. en-us Tue, 30 Oct 1979 00:00:00 +0530 Sat, 30 Nov 2013 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101852 Freight included in the free-on-rail destination price of cement sold under the Cement Control Order formed part of the sale price under the Madhya Pradesh General Sales Tax Act, 1958, and was includible in taxable turnover. The Court applied the same statutory construction adopted in the connected cement sales decision and held that, despite separate payment by purchasers and deduction from the invoice amount, freight remained part of the controlled sale price. Penalty could not be imposed for omitting freight from returns because penalty provisions require deliberateness or a guilty mind; a bona fide and arguable belief that the amount was not taxable did not amount to a false return. The inclusion was upheld, but the penalty was set aside. Case-Laws VAT and Sales Tax Tue, 30 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101852