https://www.taxtmi.com/caselaws?id=153059 Freight and delivery charges separately shown in sale bills were treated as deductible from sale price only to the extent of actual freight and incidental delivery expenses, and a remand was proper where the assessee had not been given a fair opportunity to prove the deductible component. On the inter-State question, goods delivered within Madhya Pradesh to a common carrier for onward movement outside the State were regarded, on the facts found, as having the necessary inter-State character. The discussion thus links deductibility of separately charged transport costs with verification of the actual claim, and treats delivery to a carrier for outside-State movement as capable of constituting an inter-State sale. en-us Mon, 05 Nov 1979 00:00:00 +0530 Tue, 16 Jul 2013 17:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153059 Freight and delivery charges separately shown in sale bills were treated as deductible from sale price only to the extent of actual freight and incidental delivery expenses, and a remand was proper where the assessee had not been given a fair opportunity to prove the deductible component. On the inter-State question, goods delivered within Madhya Pradesh to a common carrier for onward movement outside the State were regarded, on the facts found, as having the necessary inter-State character. The discussion thus links deductibility of separately charged transport costs with verification of the actual claim, and treats delivery to a carrier for outside-State movement as capable of constituting an inter-State sale. Case-Laws VAT and Sales Tax Mon, 05 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153059