https://www.taxtmi.com/caselaws?id=150170 Where freight is included in an indivisible sale price and no express contractual term shifts that cost to the purchaser, it forms part of turnover under the Central Sales Tax Act. Deduction is available only when freight is separately charged or expressly excluded by contract. Applying the principle in Tungabhadra Industries Ltd. and distinguishing Hyderabad Asbestos Cement Products Ltd., the court held that the freight amount could not be deducted and remained includible in taxable turnover. en-us Tue, 08 Feb 1972 00:00:00 +0530 Thu, 09 May 2013 16:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150170 Where freight is included in an indivisible sale price and no express contractual term shifts that cost to the purchaser, it forms part of turnover under the Central Sales Tax Act. Deduction is available only when freight is separately charged or expressly excluded by contract. Applying the principle in Tungabhadra Industries Ltd. and distinguishing Hyderabad Asbestos Cement Products Ltd., the court held that the freight amount could not be deducted and remained includible in taxable turnover. Case-Laws VAT and Sales Tax Tue, 08 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150170