https://www.taxtmi.com/caselaws?id=155985 Freight that is payable by the purchaser and merely deducted or adjusted in the invoice does not form part of sale price or turnover under the Central Sales Tax Act and the Punjab General Sales Tax Act. The Court treated the contractual arrangement as decisive, noting that the railway receipt was on a freight-to-pay basis and the dealer did not receive freight as consideration for sale. Supreme Court authority on freight and turnover therefore applied, while High Court decisions involving controlled commodities were distinguished as turning on statutory control orders not present here. en-us Wed, 02 Aug 1989 00:00:00 +0530 Wed, 11 Sep 2013 16:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155985 Freight that is payable by the purchaser and merely deducted or adjusted in the invoice does not form part of sale price or turnover under the Central Sales Tax Act and the Punjab General Sales Tax Act. The Court treated the contractual arrangement as decisive, noting that the railway receipt was on a freight-to-pay basis and the dealer did not receive freight as consideration for sale. Supreme Court authority on freight and turnover therefore applied, while High Court decisions involving controlled commodities were distinguished as turning on statutory control orders not present here. Case-Laws VAT and Sales Tax Wed, 02 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155985