https://www.taxtmi.com/caselaws?id=128057 Railway freight and forwarding/incidental charges separately shown in invoices were held not to form part of the sale price under section 2(h) of the Orissa Sales Tax Act, 1947. The statutory definition excludes freight or delivery cost where it is separately charged, and that exclusion was treated as mandatory once the charges were separately indicated. Because the invoices separately identified those amounts and there was no basis to treat them as consideration for the goods, they were not deductible from turnover as part of the sale price. The issue was answered in favour of the assessee. en-us Tue, 03 May 1960 00:00:00 +0530 Tue, 26 Mar 2013 12:50:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128057 Railway freight and forwarding/incidental charges separately shown in invoices were held not to form part of the sale price under section 2(h) of the Orissa Sales Tax Act, 1947. The statutory definition excludes freight or delivery cost where it is separately charged, and that exclusion was treated as mandatory once the charges were separately indicated. Because the invoices separately identified those amounts and there was no basis to treat them as consideration for the goods, they were not deductible from turnover as part of the sale price. The issue was answered in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 03 May 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128057