https://www.taxtmi.com/caselaws?id=153186 Freight charges separately specified and charged in invoices for cement despatched on a freight-to-pay basis are deductible from total turnover under rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959, because such freight is treated as a billing item and not part of the sale price. The presence of the Cement Control Order, 1967 did not change the operation of rule 6(c) for the relevant assessment period. The stated principle is that freight qualifies for deduction where it is separately shown and not included in the price of the goods sold. en-us Thu, 04 Mar 1982 00:00:00 +0530 Fri, 19 Jul 2013 12:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153186 Freight charges separately specified and charged in invoices for cement despatched on a freight-to-pay basis are deductible from total turnover under rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959, because such freight is treated as a billing item and not part of the sale price. The presence of the Cement Control Order, 1967 did not change the operation of rule 6(c) for the relevant assessment period. The stated principle is that freight qualifies for deduction where it is separately shown and not included in the price of the goods sold. Case-Laws VAT and Sales Tax Thu, 04 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153186