https://www.taxtmi.com/caselaws?id=153616 Freight is excluded from sale price under section 2(h) of the Central Sales Tax Act, 1956 only where the contract separately charges freight and creates a corresponding obligation on the buyer to pay it. Where the bargain is for a lump sum f.o.r. destination price inclusive of freight, later invoice splitting or credit adjustments do not change the contractual character of the price or make freight separately deductible. On the facts discussed, the buyer's payment of freight before delivery was only an adjustment on behalf of the seller, not a separate freight charge. en-us Fri, 18 Feb 1983 00:00:00 +0530 Thu, 25 Jul 2013 17:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153616 Freight is excluded from sale price under section 2(h) of the Central Sales Tax Act, 1956 only where the contract separately charges freight and creates a corresponding obligation on the buyer to pay it. Where the bargain is for a lump sum f.o.r. destination price inclusive of freight, later invoice splitting or credit adjustments do not change the contractual character of the price or make freight separately deductible. On the facts discussed, the buyer's payment of freight before delivery was only an adjustment on behalf of the seller, not a separate freight charge. Case-Laws VAT and Sales Tax Fri, 18 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153616