https://www.taxtmi.com/caselaws?id=154219 The Sales Tax Appellate Tribunal dismissed the revision petitions regarding the inclusion of air freight charges in the taxable turnover of a company dealing in import and sale of raw films. The Tribunal found that the air freight charges were collected as a pre-sale service, not a post-sale charge, based on evidence including specimen invoices and correspondence. Relying on legal precedents, the Tribunal concluded that such charges incurred before the sale are part of the sale price and taxable turnover. Consequently, the revision petitions were dismissed, and costs were awarded to the revenue. en-us Wed, 27 Apr 1983 00:00:00 +0530 Sat, 10 Aug 2013 12:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154219 The Sales Tax Appellate Tribunal dismissed the revision petitions regarding the inclusion of air freight charges in the taxable turnover of a company dealing in import and sale of raw films. The Tribunal found that the air freight charges were collected as a pre-sale service, not a post-sale charge, based on evidence including specimen invoices and correspondence. Relying on legal precedents, the Tribunal concluded that such charges incurred before the sale are part of the sale price and taxable turnover. Consequently, the revision petitions were dismissed, and costs were awarded to the revenue. Case-Laws VAT and Sales Tax Wed, 27 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154219