https://www.taxtmi.com/caselaws?id=150833 Cartage and transport charges shown separately in invoices were held to form part of the sale price where the underlying contract fixed an all-inclusive price and delivery at the purchaser's site was part of the seller's obligation. The statutory exclusion for freight or delivery cost applies only when such cost is separately charged under the contract and the purchaser is bound to pay it as a separate liability. Mere invoice splitting could not change the original bargain or create a distinct charge. The charges therefore could not be deducted from turnover of sales, and the issue was resolved in favour of the Revenue. en-us Mon, 06 Jan 1975 00:00:00 +0530 Thu, 23 May 2013 12:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150833 Cartage and transport charges shown separately in invoices were held to form part of the sale price where the underlying contract fixed an all-inclusive price and delivery at the purchaser's site was part of the seller's obligation. The statutory exclusion for freight or delivery cost applies only when such cost is separately charged under the contract and the purchaser is bound to pay it as a separate liability. Mere invoice splitting could not change the original bargain or create a distinct charge. The charges therefore could not be deducted from turnover of sales, and the issue was resolved in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 06 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150833