https://www.taxtmi.com/caselaws?id=150347 Where goods are sold at a uniform F.O.R. destination price, freight is part of the sale price if it is not separately charged. The statutory exclusion for freight applies only when the charge is separately shown or the contract makes freight an independent buyer obligation. On these facts, the purchaser's payment of freight at delivery was only the mechanism for realising the agreed price, not a separate amount outside it. The Court held that railway freight was includible in the sale price and taxable turnover, and the Tribunal was not justified in excluding it. en-us Tue, 17 Jul 1973 00:00:00 +0530 Fri, 24 Apr 2015 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150347 Where goods are sold at a uniform F.O.R. destination price, freight is part of the sale price if it is not separately charged. The statutory exclusion for freight applies only when the charge is separately shown or the contract makes freight an independent buyer obligation. On these facts, the purchaser's payment of freight at delivery was only the mechanism for realising the agreed price, not a separate amount outside it. The Court held that railway freight was includible in the sale price and taxable turnover, and the Tribunal was not justified in excluding it. Case-Laws VAT and Sales Tax Tue, 17 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150347