https://www.taxtmi.com/caselaws?id=153630 Separately charged transport charges for minerals carried from the pit-head to the purchaser's work site were deductible from taxable turnover under the amended sales tax scheme. The statute taxes taxable turnover after the deductions allowed from gross turnover, and the amendment reintroduced outward freight or delivery cost, when separately charged, as a deductible item. Because the freight was separately billed and related to delivery to the purchaser's site, it did not form part of the sale price and could not be included in assessable turnover. Earlier Supreme Court authorities were distinguished because they concerned freight incurred before sale or regimes where freight had a different statutory character. en-us Mon, 17 Jan 1983 00:00:00 +0530 Thu, 25 Jul 2013 18:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153630 Separately charged transport charges for minerals carried from the pit-head to the purchaser's work site were deductible from taxable turnover under the amended sales tax scheme. The statute taxes taxable turnover after the deductions allowed from gross turnover, and the amendment reintroduced outward freight or delivery cost, when separately charged, as a deductible item. Because the freight was separately billed and related to delivery to the purchaser's site, it did not form part of the sale price and could not be included in assessable turnover. Earlier Supreme Court authorities were distinguished because they concerned freight incurred before sale or regimes where freight had a different statutory character. Case-Laws VAT and Sales Tax Mon, 17 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153630