https://www.taxtmi.com/caselaws?id=151054 Freight and other transport-related charges separately shown in bills were deductible from taxable turnover only if they were incurred for and on behalf of the purchaser, or if the parties' bargain clearly excluded them from the sale price under rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959. Mere separate disclosure in the invoice was insufficient. Where the goods were sold on a delivered basis at Madras Port, the bills did not link the charges to actual freight for each consignment, and the amount described as freight also included unspecified other charges, the sums were treated as pre-sale expenses of the dealer. The charges were therefore includible in the sale price and not deductible. en-us Thu, 03 Jul 1975 00:00:00 +0530 Mon, 27 May 2013 18:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151054 Freight and other transport-related charges separately shown in bills were deductible from taxable turnover only if they were incurred for and on behalf of the purchaser, or if the parties' bargain clearly excluded them from the sale price under rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959. Mere separate disclosure in the invoice was insufficient. Where the goods were sold on a delivered basis at Madras Port, the bills did not link the charges to actual freight for each consignment, and the amount described as freight also included unspecified other charges, the sums were treated as pre-sale expenses of the dealer. The charges were therefore includible in the sale price and not deductible. Case-Laws VAT and Sales Tax Thu, 03 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151054