https://www.taxtmi.com/caselaws?id=156634 Rule 6(4)(f) of the Karnataka Sales Tax Rules allows deduction for freight only where the amount is actually incurred under that head, separately specified and charged without forming part of the sale price. The decisive test is the real character of the freight expenditure, not mere separate billing. Freight incurred before sale, or incidental to acquisition and making the goods available for sale, forms part of the dealer's cost and is not deductible. Deduction is available only for post-sale freight incurred for and on behalf of the purchaser, and the application of the rule depends on the facts of each case. en-us Mon, 29 Jun 1992 00:00:00 +0530 Mon, 23 Sep 2013 12:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156634 Rule 6(4)(f) of the Karnataka Sales Tax Rules allows deduction for freight only where the amount is actually incurred under that head, separately specified and charged without forming part of the sale price. The decisive test is the real character of the freight expenditure, not mere separate billing. Freight incurred before sale, or incidental to acquisition and making the goods available for sale, forms part of the dealer's cost and is not deductible. Deduction is available only for post-sale freight incurred for and on behalf of the purchaser, and the application of the rule depends on the facts of each case. Case-Laws VAT and Sales Tax Mon, 29 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156634