https://www.taxtmi.com/caselaws?id=154282 Under the Karnataka sales tax law, freight and insurance charges incurred before sale and forming part of the consideration payable by the purchaser were held includible in taxable turnover, because the deduction rule permits exclusion only of freight separately specified and charged without being included in the price of the goods. The earlier local decision allowing deduction of separately shown freight and insurance was treated as no longer good law in light of later Supreme Court rulings, which rejected deduction merely because such charges were separately billed in the invoice or debit note. en-us Thu, 18 Apr 1985 00:00:00 +0530 Fri, 16 Aug 2013 17:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154282 Under the Karnataka sales tax law, freight and insurance charges incurred before sale and forming part of the consideration payable by the purchaser were held includible in taxable turnover, because the deduction rule permits exclusion only of freight separately specified and charged without being included in the price of the goods. The earlier local decision allowing deduction of separately shown freight and insurance was treated as no longer good law in light of later Supreme Court rulings, which rejected deduction merely because such charges were separately billed in the invoice or debit note. Case-Laws VAT and Sales Tax Thu, 18 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154282