https://www.taxtmi.com/caselaws?id=150168 Railway freight in inter-State sales of cement sold on F.O.R. destination terms was held to form part of the sale price under the Central Sales Tax Act, 1956. Because the commodity was sold under a controlled-price regime and the statutory and contractual structure made the freight inclusive up to destination, the freight could not be excluded from taxable turnover. Under section 2(h), freight is deductible only when it is separately charged and not embedded in the price; the billing form was not decisive. On these facts, the freight was liable to be included in the sale price. en-us Mon, 14 Feb 1972 00:00:00 +0530 Thu, 09 May 2013 16:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150168 Railway freight in inter-State sales of cement sold on F.O.R. destination terms was held to form part of the sale price under the Central Sales Tax Act, 1956. Because the commodity was sold under a controlled-price regime and the statutory and contractual structure made the freight inclusive up to destination, the freight could not be excluded from taxable turnover. Under section 2(h), freight is deductible only when it is separately charged and not embedded in the price; the billing form was not decisive. On these facts, the freight was liable to be included in the sale price. Case-Laws VAT and Sales Tax Mon, 14 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150168