https://www.taxtmi.com/caselaws?id=153496 Freight separately borne by the buyer under an f.o.r. contract does not form part of the sale price where delivery is complete on handing the goods to the carrier and the freight is deducted in the bills; it is therefore not exigible to tax. The estimated value of tins and gunny bags used as packing materials is not includible in taxable turnover unless an express or implied agreement to sell those containers is proved, and a mere resale value is insufficient. Penalty under section 43(1) of the M.P. General Sales Tax Act, 1958 may be sustained where the omission from turnover is not shown to arise from legal advice or a bona fide belief. en-us Wed, 09 Feb 1983 00:00:00 +0530 Wed, 24 Jul 2013 13:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153496 Freight separately borne by the buyer under an f.o.r. contract does not form part of the sale price where delivery is complete on handing the goods to the carrier and the freight is deducted in the bills; it is therefore not exigible to tax. The estimated value of tins and gunny bags used as packing materials is not includible in taxable turnover unless an express or implied agreement to sell those containers is proved, and a mere resale value is insufficient. Penalty under section 43(1) of the M.P. General Sales Tax Act, 1958 may be sustained where the omission from turnover is not shown to arise from legal advice or a bona fide belief. Case-Laws VAT and Sales Tax Wed, 09 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153496