https://www.taxtmi.com/caselaws?id=150647 Freight and delivery charges separately fixed under the revised limestone supply agreement and separately shown in invoices were deductible from taxable turnover under rule 6(f)(i), because the goods' price was fixed at extraction and transport was contractually distinct. The deduction depended on the contractual terms and invoice presentation, notwithstanding earlier all-inclusive billing. Enhanced royalty paid for limestone extraction remained includible in taxable turnover because it formed part of the goods' cost and sale price, not a separately recoverable post-sale charge. The freight deduction was allowed, while the royalty deduction was rejected. 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 under the revised limestone supply agreement and separately shown in invoices were deductible from taxable turnover under rule 6(f)(i), because the goods' price was fixed at extraction and transport was contractually distinct. The deduction depended on the contractual terms and invoice presentation, notwithstanding earlier all-inclusive billing. Enhanced royalty paid for limestone extraction remained includible in taxable turnover because it formed part of the goods' cost and sale price, not a separately recoverable post-sale charge. The freight deduction was allowed, while the royalty deduction was rejected. Case-Laws VAT and Sales Tax Tue, 10 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150647