https://www.taxtmi.com/caselaws?id=152150 Transport charges separately specified and charged by the dealer were deductible from taxable turnover under rule 9(f) of the Kerala General Sales Tax Rules. The rule allows deduction of freight and delivery charges when they are separately shown and not included in the sale price of the goods. On the facts, the transport charges were separately recoverable under the contract, and the revenue's reliance on an earlier freight case was distinguished because that case involved freight forming part of the price before sale. The deduction claim therefore fell within the rule. en-us Thu, 23 Mar 1978 00:00:00 +0530 Tue, 25 Jun 2013 16:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152150 Transport charges separately specified and charged by the dealer were deductible from taxable turnover under rule 9(f) of the Kerala General Sales Tax Rules. The rule allows deduction of freight and delivery charges when they are separately shown and not included in the sale price of the goods. On the facts, the transport charges were separately recoverable under the contract, and the revenue's reliance on an earlier freight case was distinguished because that case involved freight forming part of the price before sale. The deduction claim therefore fell within the rule. Case-Laws VAT and Sales Tax Thu, 23 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152150