https://www.taxtmi.com/caselaws?id=153925 Freight and loading charges separately stipulated in a sales contract, and charged over and above the ex-tannery price, do not form part of the taxable turnover when they are distinct from the sale price. The contract fixed the ex-tannery price separately from lorry freight and loading charges, the invoices and purchaser confirmation treated those items as separate, and the purchase was completed at Erode with transport at the purchaser's risk. On those facts, the charges fell within the deduction permitted under rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959. The Revenue's authorities were distinguished because they involved freight included in the price or incurred before sale as part of the price. en-us Wed, 31 Mar 1982 00:00:00 +0530 Thu, 01 Aug 2013 16:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153925 Freight and loading charges separately stipulated in a sales contract, and charged over and above the ex-tannery price, do not form part of the taxable turnover when they are distinct from the sale price. The contract fixed the ex-tannery price separately from lorry freight and loading charges, the invoices and purchaser confirmation treated those items as separate, and the purchase was completed at Erode with transport at the purchaser's risk. On those facts, the charges fell within the deduction permitted under rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959. The Revenue's authorities were distinguished because they involved freight included in the price or incurred before sale as part of the price. Case-Laws VAT and Sales Tax Wed, 31 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153925