https://www.taxtmi.com/caselaws?id=151113 Freight deduction under the turnover rule was confined to cases where the selling dealer separately specified and charged freight in the invoice; a purchasing sugar mill could not claim the deduction merely because transport charges were separately recorded in vouchers or paid to third-party lorry owners. On that basis, transport charges paid to cane-growers for bringing cane to the factory formed part of the purchase price and were not deductible. The turnover from sale of press-mud, bagasse and standard mixture was also held includible in taxable turnover under the governing precedent. en-us Tue, 17 Feb 1976 00:00:00 +0530 Thu, 30 May 2013 15:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151113 Freight deduction under the turnover rule was confined to cases where the selling dealer separately specified and charged freight in the invoice; a purchasing sugar mill could not claim the deduction merely because transport charges were separately recorded in vouchers or paid to third-party lorry owners. On that basis, transport charges paid to cane-growers for bringing cane to the factory formed part of the purchase price and were not deductible. The turnover from sale of press-mud, bagasse and standard mixture was also held includible in taxable turnover under the governing precedent. Case-Laws VAT and Sales Tax Tue, 17 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151113