https://www.taxtmi.com/caselaws?id=104760 Freight charges collected separately for transportation were not part of taxable sales turnover where the agreement showed ex-factory sale, transport at the buyer's option, and separate freight billing. The seller was treated as acting first as seller of the goods and then as carrier for the buyer, so the freight was a post-sale expense and not part of the sale price or turnover. The Court held that such separately debited freight was not includible in the assessee's taxable turnover. en-us Wed, 23 Sep 1998 00:00:00 +0530 Fri, 19 Sep 2025 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104760 Freight charges collected separately for transportation were not part of taxable sales turnover where the agreement showed ex-factory sale, transport at the buyer's option, and separate freight billing. The seller was treated as acting first as seller of the goods and then as carrier for the buyer, so the freight was a post-sale expense and not part of the sale price or turnover. The Court held that such separately debited freight was not includible in the assessee's taxable turnover. Case-Laws VAT / Sales Tax Wed, 23 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104760