https://www.taxtmi.com/caselaws?id=153205 The Court overturned the Tribunal's decision and upheld the assessing officer's inclusion of freight value in the dealer's taxable turnover under the Central Sales Tax Act. Relying on contract documents showing the agreed price encompassed freight, the Court emphasized that freight formed part of the sale price as per Section 2(h) of the Act. Referring to precedent, the Court held that even if freight payment was separate, it should be considered in the turnover. The judgment stressed the significance of accurately interpreting the sale price definition to determine taxable components, ultimately ruling in favor of including freight in the turnover. en-us Mon, 09 Mar 1981 00:00:00 +0530 Fri, 19 Jul 2013 14:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153205 The Court overturned the Tribunal's decision and upheld the assessing officer's inclusion of freight value in the dealer's taxable turnover under the Central Sales Tax Act. Relying on contract documents showing the agreed price encompassed freight, the Court emphasized that freight formed part of the sale price as per Section 2(h) of the Act. Referring to precedent, the Court held that even if freight payment was separate, it should be considered in the turnover. The judgment stressed the significance of accurately interpreting the sale price definition to determine taxable components, ultimately ruling in favor of including freight in the turnover. Case-Laws VAT and Sales Tax Mon, 09 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153205