https://www.taxtmi.com/caselaws?id=152151 Freight or transportation charges separately specified and charged in a sales contract are deductible from taxable turnover under rule 9(f) when they are not included in the sale price. The Kerala HC held that the contract's split consideration, including distinct loading, transport and delivery charges, satisfied that condition. It also held that section 22 of the Sale of Goods Act did not postpone passing of property, because the contract showed no different intention and the weighing of timber at the factory was only for quantity and price verification. The deduction was therefore allowed and the assessment had to exclude the freight component. en-us Fri, 09 Jun 1978 00:00:00 +0530 Tue, 25 Jun 2013 16:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152151 Freight or transportation charges separately specified and charged in a sales contract are deductible from taxable turnover under rule 9(f) when they are not included in the sale price. The Kerala HC held that the contract's split consideration, including distinct loading, transport and delivery charges, satisfied that condition. It also held that section 22 of the Sale of Goods Act did not postpone passing of property, because the contract showed no different intention and the weighing of timber at the factory was only for quantity and price verification. The deduction was therefore allowed and the assessment had to exclude the freight component. Case-Laws VAT and Sales Tax Fri, 09 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152151