https://www.taxtmi.com/caselaws?id=151203 Where a statutory cement control scheme fixed a uniform free on rail destination price, freight formed part of the controlled sale price and was includible in taxable turnover. Contractual clauses, invoices and covering letters that merely arranged reimbursement or credited freight did not convert it into a separate post-sale charge, because private documentation could not override the statutory pricing structure. The amount described as freight was also not a discount, as it remained part of the pricing and reimbursement mechanism. Accordingly, deduction of freight under the sales tax rules was unavailable and the freight turnover remained taxable. en-us Tue, 24 Feb 1976 00:00:00 +0530 Sat, 01 Jun 2013 15:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151203 Where a statutory cement control scheme fixed a uniform free on rail destination price, freight formed part of the controlled sale price and was includible in taxable turnover. Contractual clauses, invoices and covering letters that merely arranged reimbursement or credited freight did not convert it into a separate post-sale charge, because private documentation could not override the statutory pricing structure. The amount described as freight was also not a discount, as it remained part of the pricing and reimbursement mechanism. Accordingly, deduction of freight under the sales tax rules was unavailable and the freight turnover remained taxable. Case-Laws VAT and Sales Tax Tue, 24 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151203