https://www.taxtmi.com/caselaws?id=150811 Where the contract made the purchaser liable to bear freight and the freight was in fact paid by the purchaser on delivery, the amount was treated as separately charged. The invoices showed a gross price, deduction of freight, and discount calculated on the balance, supporting the finding that freight did not form part of the sale price. On that basis, the freight amount was excluded from turnover and the assessment was decided in favour of the assessee, distinguishing cases where freight was neither separately charged nor contractually payable by the purchaser. en-us Thu, 12 Sep 1974 00:00:00 +0530 Thu, 23 May 2013 10:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150811 Where the contract made the purchaser liable to bear freight and the freight was in fact paid by the purchaser on delivery, the amount was treated as separately charged. The invoices showed a gross price, deduction of freight, and discount calculated on the balance, supporting the finding that freight did not form part of the sale price. On that basis, the freight amount was excluded from turnover and the assessment was decided in favour of the assessee, distinguishing cases where freight was neither separately charged nor contractually payable by the purchaser. Case-Laws VAT and Sales Tax Thu, 12 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150811