https://www.taxtmi.com/caselaws?id=153357 Transport charges separately recovered from customers for delivery of bricks are deductible from taxable turnover under rule 6(c) when they are shown apart from the sale price and not merged into the consideration. The fact that delivery is made at the customer's work-site does not, by itself, defeat the deduction if the freight is in fact charged separately in each transaction. On that footing, the freight falls within the rule and is excluded from turnover, making its inclusion unsustainable. en-us Thu, 22 Oct 1981 00:00:00 +0530 Mon, 22 Jul 2013 17:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153357 Transport charges separately recovered from customers for delivery of bricks are deductible from taxable turnover under rule 6(c) when they are shown apart from the sale price and not merged into the consideration. The fact that delivery is made at the customer's work-site does not, by itself, defeat the deduction if the freight is in fact charged separately in each transaction. On that footing, the freight falls within the rule and is excluded from turnover, making its inclusion unsustainable. Case-Laws VAT and Sales Tax Thu, 22 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153357