https://www.taxtmi.com/caselaws?id=153498 The court held that the railway freight deducted by the assessee and paid by the purchaser did not form part of the sale price for sales tax purposes under the Central Sales Tax Act, 1956, and the M.P. General Sales Tax Act, 1958. The judgment clarified that despite the price being f.o.r. destination, the contract indicated delivery completion at the loading station, making the buyer liable for freight. The court distinguished the case from a previous ruling under a Control Order, ultimately ruling in favor of the assessee that the freight was not part of the sale price. en-us Sat, 19 Apr 1980 00:00:00 +0530 Wed, 24 Jul 2013 13:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153498 The court held that the railway freight deducted by the assessee and paid by the purchaser did not form part of the sale price for sales tax purposes under the Central Sales Tax Act, 1956, and the M.P. General Sales Tax Act, 1958. The judgment clarified that despite the price being f.o.r. destination, the contract indicated delivery completion at the loading station, making the buyer liable for freight. The court distinguished the case from a previous ruling under a Control Order, ultimately ruling in favor of the assessee that the freight was not part of the sale price. Case-Laws VAT and Sales Tax Sat, 19 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153498