https://www.taxtmi.com/caselaws?id=127397 Deduction under the turnover rules was confined to freight separately specified and charged without forming part of the sale price; where the price was inclusive of railway freight and the freight was later shown separately, the amount remained part of the sale consideration and no deduction was available. The same strict approach applied to hydrogenated groundnut oil: Vanaspathi was held not to be "oil" in the same form as groundnut oil for rule 18(2), because hydrogenation materially changed its chemical composition and commercial identity. A deduction limited to groundnuts converted into oil could not be extended to a commercially distinct product. en-us Fri, 11 Feb 1955 00:00:00 +0530 Fri, 08 Mar 2013 14:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127397 Deduction under the turnover rules was confined to freight separately specified and charged without forming part of the sale price; where the price was inclusive of railway freight and the freight was later shown separately, the amount remained part of the sale consideration and no deduction was available. The same strict approach applied to hydrogenated groundnut oil: Vanaspathi was held not to be "oil" in the same form as groundnut oil for rule 18(2), because hydrogenation materially changed its chemical composition and commercial identity. A deduction limited to groundnuts converted into oil could not be extended to a commercially distinct product. Case-Laws VAT and Sales Tax Fri, 11 Feb 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127397