https://www.taxtmi.com/caselaws?id=148263 Railway freight formed part of taxable turnover where the sale contract treated the price as inclusive of freight and the freight was not separately charged from the price of the goods. Under the Andhra Pradesh General Sales Tax Act, 1957, turnover includes the total consideration for the sale, and the freight deduction under rule 6(1)(g) applies only when freight is separately specified and charged. The agreement clauses, invoice, and course of dealing showed that the purchaser's freight payment was made on behalf of the dealer, so no statutory exclusion was available. Accordingly, the freight was correctly included in turnover. en-us Thu, 05 Oct 1967 00:00:00 +0530 Wed, 24 Apr 2013 17:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148263 Railway freight formed part of taxable turnover where the sale contract treated the price as inclusive of freight and the freight was not separately charged from the price of the goods. Under the Andhra Pradesh General Sales Tax Act, 1957, turnover includes the total consideration for the sale, and the freight deduction under rule 6(1)(g) applies only when freight is separately specified and charged. The agreement clauses, invoice, and course of dealing showed that the purchaser's freight payment was made on behalf of the dealer, so no statutory exclusion was available. Accordingly, the freight was correctly included in turnover. Case-Laws VAT and Sales Tax Thu, 05 Oct 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148263