https://www.taxtmi.com/caselaws?id=150615 Freight forms part of sale price only when it is included in the agreed consideration for the sale and not kept separate from the price. Bills showing freight separately are relevant evidence of the parties' arrangement, but they are not conclusive and can be rebutted by other material. The decisive question is whether the dealer and purchaser agreed to treat freight as part of the sale price or as a separate charge. On that basis, railway freight deducted in the bill was held not to form part of the sale price under the M.P. General Sales Tax Act. en-us Wed, 04 Apr 1973 00:00:00 +0530 Mon, 20 May 2013 14:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150615 Freight forms part of sale price only when it is included in the agreed consideration for the sale and not kept separate from the price. Bills showing freight separately are relevant evidence of the parties' arrangement, but they are not conclusive and can be rebutted by other material. The decisive question is whether the dealer and purchaser agreed to treat freight as part of the sale price or as a separate charge. On that basis, railway freight deducted in the bill was held not to form part of the sale price under the M.P. General Sales Tax Act. Case-Laws VAT and Sales Tax Wed, 04 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150615