https://www.taxtmi.com/caselaws?id=148446 Freight charges separately specified in the invoice were deductible from taxable turnover under rule 6(4)(f)(i) where the dealer bought goods after a customer order and incurred freight to move them from the manufacturer to the delivery point. The rule applies to freight charged without being included in the sale price, and freight paid in connection with a completed sale agreed with the customer falls within that deduction. Freight incurred for purposes of the sale after the customer agreement was therefore excluded from taxable turnover. The broader question whether freight in other circumstances would also qualify was left open. en-us Thu, 02 Jan 1969 00:00:00 +0530 Sat, 27 Apr 2013 10:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148446 Freight charges separately specified in the invoice were deductible from taxable turnover under rule 6(4)(f)(i) where the dealer bought goods after a customer order and incurred freight to move them from the manufacturer to the delivery point. The rule applies to freight charged without being included in the sale price, and freight paid in connection with a completed sale agreed with the customer falls within that deduction. Freight incurred for purposes of the sale after the customer agreement was therefore excluded from taxable turnover. The broader question whether freight in other circumstances would also qualify was left open. Case-Laws VAT and Sales Tax Thu, 02 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148446