https://www.taxtmi.com/caselaws?id=156539 Amounts recovered as rent for bottles or containers are not includible in sale price or turnover where there is no sale of the containers, so that component was deleted. Equalised freight may be deducted from turnover only to the extent it reflects the actual average freight; if the charged amount exceeds that average, deduction cannot go beyond the actual freight basis. On the freight question, the matter was remanded for fresh determination because the record was insufficient to fix the correct average freight and consequential deduction. en-us Wed, 26 Aug 1992 00:00:00 +0530 Sat, 21 Sep 2013 15:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156539 Amounts recovered as rent for bottles or containers are not includible in sale price or turnover where there is no sale of the containers, so that component was deleted. Equalised freight may be deducted from turnover only to the extent it reflects the actual average freight; if the charged amount exceeds that average, deduction cannot go beyond the actual freight basis. On the freight question, the matter was remanded for fresh determination because the record was insufficient to fix the correct average freight and consequential deduction. Case-Laws VAT and Sales Tax Wed, 26 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156539