https://www.taxtmi.com/caselaws?id=148592 Freight shown separately in invoices and excluded from the sale price was held deductible from taxable turnover under rule 6(4)(f)(i), and that deduction could not be refused on irrelevant considerations such as the place of contract or delivery. The text also states that once a best judgment assessment had been completed, the assessing authority could not later enlarge it by adding another amount as suppressed turnover. The assessment was accordingly modified to allow the freight deduction and delete the further turnover addition. en-us Tue, 26 Nov 1968 00:00:00 +0530 Tue, 30 Apr 2013 16:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148592 Freight shown separately in invoices and excluded from the sale price was held deductible from taxable turnover under rule 6(4)(f)(i), and that deduction could not be refused on irrelevant considerations such as the place of contract or delivery. The text also states that once a best judgment assessment had been completed, the assessing authority could not later enlarge it by adding another amount as suppressed turnover. The assessment was accordingly modified to allow the freight deduction and delete the further turnover addition. Case-Laws VAT and Sales Tax Tue, 26 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148592