https://www.taxtmi.com/caselaws?id=154162 Packing and forwarding charges collected at a uniform rate per crate are deductible only if they represent freight or packing-related amounts not forming part of the sale price and incurred as post-sale expenses or incidents of sale after completion of the sale. The decisive inquiry is whether the expenditure was incurred before the sale to make goods available at the place of sale, or after the sale on behalf of the purchaser; invoice form alone is not conclusive. Uniform charging does not by itself establish that the amount is part of pre-sale expenditure. The assessing authority must determine the point of sale and the true nature of the charges on proper evidence. en-us Fri, 09 Dec 1983 00:00:00 +0530 Fri, 09 Aug 2013 15:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154162 Packing and forwarding charges collected at a uniform rate per crate are deductible only if they represent freight or packing-related amounts not forming part of the sale price and incurred as post-sale expenses or incidents of sale after completion of the sale. The decisive inquiry is whether the expenditure was incurred before the sale to make goods available at the place of sale, or after the sale on behalf of the purchaser; invoice form alone is not conclusive. Uniform charging does not by itself establish that the amount is part of pre-sale expenditure. The assessing authority must determine the point of sale and the true nature of the charges on proper evidence. Case-Laws VAT and Sales Tax Fri, 09 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154162