https://www.taxtmi.com/caselaws?id=154454 Transport charges are deductible from taxable turnover under rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959 only when freight or delivery charges are separately bargained for and separately charged at the time of sale. Where the original contract fixed an all-inclusive price for delivery at the buyer's mill site, a later split in billing for price and freight does not alter the character of the sale consideration. In the absence of an amended agreement or separate contractual bargain, the freight component remains part of the sale price and is not deductible. en-us Tue, 21 Feb 1984 00:00:00 +0530 Wed, 21 Aug 2013 15:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154454 Transport charges are deductible from taxable turnover under rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959 only when freight or delivery charges are separately bargained for and separately charged at the time of sale. Where the original contract fixed an all-inclusive price for delivery at the buyer's mill site, a later split in billing for price and freight does not alter the character of the sale consideration. In the absence of an amended agreement or separate contractual bargain, the freight component remains part of the sale price and is not deductible. Case-Laws VAT and Sales Tax Tue, 21 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154454