https://www.taxtmi.com/caselaws?id=103570 Freight charges separately specified and charged by a dealer are deductible from turnover under rule 9(f) of the Kerala General Sales Tax Rules, 1963, where they are not included in the price of the goods sold. On the facts found, the transport charges were separately itemised and charged, so the statutory deduction was available. The Supreme Court agreed with the High Court that the assessees were entitled to the benefit of the rule, and the deduction was upheld. en-us Wed, 31 Mar 1993 00:00:00 +0530 Sat, 07 Sep 2013 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103570 Freight charges separately specified and charged by a dealer are deductible from turnover under rule 9(f) of the Kerala General Sales Tax Rules, 1963, where they are not included in the price of the goods sold. On the facts found, the transport charges were separately itemised and charged, so the statutory deduction was available. The Supreme Court agreed with the High Court that the assessees were entitled to the benefit of the rule, and the deduction was upheld. Case-Laws VAT and Sales Tax Wed, 31 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103570