https://www.taxtmi.com/caselaws?id=150647 Freight and delivery charges separately fixed in the amended contract and separately shown in invoices were treated as deductible from taxable turnover because they were not part of the price of the goods but distinct contractual charges recoverable from the buyer. Enhanced royalty paid for limestone extraction was not deductible, because it formed part of the cost of the goods and remained includible in turnover despite being separately charged. The article therefore distinguishes contractual freight recoveries, which may qualify for deduction, from royalty components, which do not lose their character as part of sale price merely because they are separately invoiced. en-us Tue, 10 Jul 1973 00:00:00 +0530 Mon, 20 May 2013 17:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150647 Freight and delivery charges separately fixed in the amended contract and separately shown in invoices were treated as deductible from taxable turnover because they were not part of the price of the goods but distinct contractual charges recoverable from the buyer. Enhanced royalty paid for limestone extraction was not deductible, because it formed part of the cost of the goods and remained includible in turnover despite being separately charged. The article therefore distinguishes contractual freight recoveries, which may qualify for deduction, from royalty components, which do not lose their character as part of sale price merely because they are separately invoiced. Case-Laws VAT and Sales Tax Tue, 10 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150647