https://www.taxtmi.com/caselaws?id=156380 Freight and transport charges separately shown in the invoice are deductible from taxable turnover under the Tamil Nadu General Sales Tax framework when they are not part of the sale consideration. Rule 6(c) permits exclusion of freight and delivery charges if they are specified separately and not included in the goods' price. The decisive question is whether the contractual bargain or other material shows that freight formed part of the sale price; the invoice form alone is not conclusive. Where the goods price and freight are separately stated and no material shows freight as part of the sale, the Revenue cannot tax it as turnover. en-us Thu, 15 Nov 1990 00:00:00 +0530 Thu, 19 Sep 2013 12:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156380 Freight and transport charges separately shown in the invoice are deductible from taxable turnover under the Tamil Nadu General Sales Tax framework when they are not part of the sale consideration. Rule 6(c) permits exclusion of freight and delivery charges if they are specified separately and not included in the goods' price. The decisive question is whether the contractual bargain or other material shows that freight formed part of the sale price; the invoice form alone is not conclusive. Where the goods price and freight are separately stated and no material shows freight as part of the sale, the Revenue cannot tax it as turnover. Case-Laws VAT and Sales Tax Thu, 15 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156380