https://www.taxtmi.com/caselaws?id=155090 Railway freight paid by the purchaser under an f.o.r. destination arrangement did not form part of the sale price where the contract showed delivery was complete on handing goods to the carrier at the loading station and the freight had been deducted from the bill price. Freight is included in sale price only when the contract keeps delivery and risk with the seller up to the destination station. On those findings, the freight was not consideration payable to the seller and was not includible under the relevant sales tax definitions. en-us Thu, 18 Sep 1986 00:00:00 +0530 Sat, 31 Aug 2013 13:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155090 Railway freight paid by the purchaser under an f.o.r. destination arrangement did not form part of the sale price where the contract showed delivery was complete on handing goods to the carrier at the loading station and the freight had been deducted from the bill price. Freight is included in sale price only when the contract keeps delivery and risk with the seller up to the destination station. On those findings, the freight was not consideration payable to the seller and was not includible under the relevant sales tax definitions. Case-Laws VAT and Sales Tax Thu, 18 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155090