https://www.taxtmi.com/caselaws?id=151324 Under the Cement Control Order, 1961, a statutory price fixed as free on rail destination railway station included freight in the sale price, so the seller could not exclude freight from taxable turnover merely because the buyer ultimately paid it at destination. The controlled price left no contractual freedom to shift the incidence of freight, and the legal character of the sale was governed by the statutory order rather than the payment arrangement between the parties. Freight was therefore not deductible from turnover, and the assessee's claim to exclude it failed. en-us Mon, 07 Feb 1977 00:00:00 +0530 Tue, 04 Jun 2013 14:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151324 Under the Cement Control Order, 1961, a statutory price fixed as free on rail destination railway station included freight in the sale price, so the seller could not exclude freight from taxable turnover merely because the buyer ultimately paid it at destination. The controlled price left no contractual freedom to shift the incidence of freight, and the legal character of the sale was governed by the statutory order rather than the payment arrangement between the parties. Freight was therefore not deductible from turnover, and the assessee's claim to exclude it failed. Case-Laws VAT and Sales Tax Mon, 07 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151324