https://www.taxtmi.com/caselaws?id=127616 Freight incurred at the purchase stage and later absorbed into the sale price could not be deducted from gross turnover as a separately charged amount under rule 5(1)(g) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939. The deduction applies only where freight is specified and charged separately in relation to the sale transaction. Because the dealer's freight related to transporting goods to its place of business and formed part of the cost and sale price, and no freight was separately charged on the sales at Tirunelveli, the turnover reduction was not permitted. en-us Thu, 21 Feb 1957 00:00:00 +0530 Wed, 13 Mar 2013 10:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127616 Freight incurred at the purchase stage and later absorbed into the sale price could not be deducted from gross turnover as a separately charged amount under rule 5(1)(g) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939. The deduction applies only where freight is specified and charged separately in relation to the sale transaction. Because the dealer's freight related to transporting goods to its place of business and formed part of the cost and sale price, and no freight was separately charged on the sales at Tirunelveli, the turnover reduction was not permitted. Case-Laws VAT and Sales Tax Thu, 21 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127616