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    <title>1983 (7) TMI 291 - MADHYA PRADESH HIGH COURT</title>
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    <description>Freight charges forming part of the sale price and included in turnover are not treated as separate goods for tax purposes. Where the underlying sales transactions were supported by C forms that had been furnished and accepted by the assessing authority, the concessional rate applicable to those transactions extended to the freight component as well. On that basis, the assessee was held entitled to concessional tax treatment on the freight charges included in turnover, and the reference was answered in favour of the assessee.</description>
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      <title>1983 (7) TMI 291 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=154198</link>
      <description>Freight charges forming part of the sale price and included in turnover are not treated as separate goods for tax purposes. Where the underlying sales transactions were supported by C forms that had been furnished and accepted by the assessing authority, the concessional rate applicable to those transactions extended to the freight component as well. On that basis, the assessee was held entitled to concessional tax treatment on the freight charges included in turnover, and the reference was answered in favour of the assessee.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Thu, 14 Jul 1983 00:00:00 +0530</pubDate>
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