https://www.taxtmi.com/caselaws?id=154166 Where blue-metal was normally sold ex-quarry and delivery to the buyer's site was undertaken only on separate request, the bill books, invoices and affidavits showed two distinct bargains: one for sale of goods and another for transport. Because the transport charges were separately shown in the invoices and were not included in the price of the goods sold, they could not form part of the taxable sale price. On that basis, the transport charges were deductible from taxable turnover under rule 6(c)(i) of the Tamil Nadu General Sales Tax Rules, 1959, and the addition made by the Board was unsustainable. en-us Fri, 19 Aug 1983 00:00:00 +0530 Fri, 09 Aug 2013 16:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154166 Where blue-metal was normally sold ex-quarry and delivery to the buyer's site was undertaken only on separate request, the bill books, invoices and affidavits showed two distinct bargains: one for sale of goods and another for transport. Because the transport charges were separately shown in the invoices and were not included in the price of the goods sold, they could not form part of the taxable sale price. On that basis, the transport charges were deductible from taxable turnover under rule 6(c)(i) of the Tamil Nadu General Sales Tax Rules, 1959, and the addition made by the Board was unsustainable. Case-Laws VAT and Sales Tax Fri, 19 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154166