https://www.taxtmi.com/caselaws?id=150642 Freight charges incurred in transporting goods from the place of manufacture to the dealer's business premises were held not deductible under Rule 6(4)(f)(i) of the Mysore Sales Tax Rules, 1957, because they were not shown to be incidental to the sales and no delivery arrangement at the factory was established; the deduction was therefore disallowed. Those freight amounts, having been recovered from customers and included in the total sale price, were also treated as part of the consideration and assessable turnover, and could not be excluded merely by describing them as freight. en-us Tue, 13 Nov 1973 00:00:00 +0530 Mon, 20 May 2013 16:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150642 Freight charges incurred in transporting goods from the place of manufacture to the dealer's business premises were held not deductible under Rule 6(4)(f)(i) of the Mysore Sales Tax Rules, 1957, because they were not shown to be incidental to the sales and no delivery arrangement at the factory was established; the deduction was therefore disallowed. Those freight amounts, having been recovered from customers and included in the total sale price, were also treated as part of the consideration and assessable turnover, and could not be excluded merely by describing them as freight. Case-Laws VAT and Sales Tax Tue, 13 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150642