https://www.taxtmi.com/caselaws?id=153202 A statutory control order governing cement pricing made freight and packing incidents part of the controlled sale price for Central sales tax purposes, so separately shown freight charges, packing charges and excise duty on packing materials were includible in the sale price under the Central Sales Tax Act, 1956. However, under the Tamil Nadu General Sales Tax Act, 1959 and the Tamil Nadu Additional Sales Tax Act, 1970, separately charged freight and packing-related amounts were deductible from total turnover under the applicable turnover deduction rules, and the related additional sales tax could not survive once those amounts were excluded. The controlled price scheme prevailed for central levy, but statutory deductions applied for state levy. en-us Wed, 23 Dec 1981 00:00:00 +0530 Fri, 19 Jul 2013 13:23:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153202 A statutory control order governing cement pricing made freight and packing incidents part of the controlled sale price for Central sales tax purposes, so separately shown freight charges, packing charges and excise duty on packing materials were includible in the sale price under the Central Sales Tax Act, 1956. However, under the Tamil Nadu General Sales Tax Act, 1959 and the Tamil Nadu Additional Sales Tax Act, 1970, separately charged freight and packing-related amounts were deductible from total turnover under the applicable turnover deduction rules, and the related additional sales tax could not survive once those amounts were excluded. The controlled price scheme prevailed for central levy, but statutory deductions applied for state levy. Case-Laws VAT and Sales Tax Wed, 23 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153202