https://www.taxtmi.com/caselaws?id=128394 Transport charges separately specified in invoices and kept outside the sale price are deductible from gross turnover in computing net turnover under the sales tax rules. Where the buyer bears freight and the invoice separately shows price and transport charges, the freight component is treated as deductible delivery-related expenditure. Royalty paid to the State Government is not deductible as excise duty unless it legally qualifies as excise duty and is paid to the prescribed recipient; a payment to the State does not satisfy that condition. The result is that freight deduction is available, while the royalty claim fails and assessment must be recomputed on that basis. en-us Tue, 23 Jan 1962 00:00:00 +0530 Thu, 04 Apr 2013 12:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128394 Transport charges separately specified in invoices and kept outside the sale price are deductible from gross turnover in computing net turnover under the sales tax rules. Where the buyer bears freight and the invoice separately shows price and transport charges, the freight component is treated as deductible delivery-related expenditure. Royalty paid to the State Government is not deductible as excise duty unless it legally qualifies as excise duty and is paid to the prescribed recipient; a payment to the State does not satisfy that condition. The result is that freight deduction is available, while the royalty claim fails and assessment must be recomputed on that basis. Case-Laws VAT and Sales Tax Tue, 23 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128394