https://www.taxtmi.com/caselaws?id=151234 Railway freight separately paid by customers and not included in the price of goods sold could not be treated as part of the sale price for sales tax purposes. Sales tax is leviable only on the price of the goods sold, and the mere use of an f.o.r. destination quotation did not make the freight part of the taxable turnover. Relying on the Supreme Court authority cited in the judgment, the Punjab and Haryana HC held that such freight could not be brought to tax as part of the sale price, and the reference was answered in favour of the assessee. en-us Mon, 06 Dec 1976 00:00:00 +0530 Sat, 01 Jun 2013 18:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151234 Railway freight separately paid by customers and not included in the price of goods sold could not be treated as part of the sale price for sales tax purposes. Sales tax is leviable only on the price of the goods sold, and the mere use of an f.o.r. destination quotation did not make the freight part of the taxable turnover. Relying on the Supreme Court authority cited in the judgment, the Punjab and Haryana HC held that such freight could not be brought to tax as part of the sale price, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 06 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151234