https://www.taxtmi.com/caselaws?id=150587 Statutory price fixation on an f.o.r. destination basis meant freight formed part of the controlled sale price under the Cement Control Order, 1961. The seller was therefore treated as bearing freight within the fixed price structure, and the purchaser's payment of freight at destination on the seller's behalf did not change the character of that price. As the controlled price was inclusive of freight, the freight component could not be separately deducted from the assessee's taxable turnover, and the deduction claim failed. en-us Mon, 24 Sep 1973 00:00:00 +0530 Sat, 18 May 2013 18:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150587 Statutory price fixation on an f.o.r. destination basis meant freight formed part of the controlled sale price under the Cement Control Order, 1961. The seller was therefore treated as bearing freight within the fixed price structure, and the purchaser's payment of freight at destination on the seller's behalf did not change the character of that price. As the controlled price was inclusive of freight, the freight component could not be separately deducted from the assessee's taxable turnover, and the deduction claim failed. Case-Laws VAT and Sales Tax Mon, 24 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150587