https://www.taxtmi.com/caselaws?id=154000 Freight charges separately billed to buyers were deductible from taxable turnover under the relevant turnover rule because the transactions were at ex mine price, delivery was made to the buyers' sites, and the freight element was charged separately from the price of the goods. The deduction was not defeated by the fact that the freight was fixed on an ad hoc basis or did not match the actual freight in each transaction, since the rule turns on separate charging and exclusion from sale price, not exact correspondence with actual cost. The revision order was therefore unsustainable, and the freight deduction was allowed in both matters. en-us Wed, 23 Dec 1981 00:00:00 +0530 Fri, 02 Aug 2013 17:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154000 Freight charges separately billed to buyers were deductible from taxable turnover under the relevant turnover rule because the transactions were at ex mine price, delivery was made to the buyers' sites, and the freight element was charged separately from the price of the goods. The deduction was not defeated by the fact that the freight was fixed on an ad hoc basis or did not match the actual freight in each transaction, since the rule turns on separate charging and exclusion from sale price, not exact correspondence with actual cost. The revision order was therefore unsustainable, and the freight deduction was allowed in both matters. Case-Laws VAT and Sales Tax Wed, 23 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154000