https://www.taxtmi.com/caselaws?id=153422 Freight charges separately shown in the invoice were held includible in turnover where the assessee produced no contract or other material showing that the freight was a distinct post-sale reimbursement or that the sale was completed before transport. The court applied the governing test of whether title and sale passed at the seller's premises or only on delivery, and found that, in the absence of an express stipulation or supporting evidence, the freight formed part of the sale consideration. The constitutional challenge to reading down the turnover definition was rejected in revision, and the statutory definition was applied as enacted. en-us Thu, 25 Nov 1982 00:00:00 +0530 Tue, 23 Jul 2013 15:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153422 Freight charges separately shown in the invoice were held includible in turnover where the assessee produced no contract or other material showing that the freight was a distinct post-sale reimbursement or that the sale was completed before transport. The court applied the governing test of whether title and sale passed at the seller's premises or only on delivery, and found that, in the absence of an express stipulation or supporting evidence, the freight formed part of the sale consideration. The constitutional challenge to reading down the turnover definition was rejected in revision, and the statutory definition was applied as enacted. Case-Laws VAT and Sales Tax Thu, 25 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153422