https://www.taxtmi.com/caselaws?id=156635 Section 2(h) of the Central Sales Tax Act, 1956 treats sale price as the consideration for the sale and also sums charged for acts done by the dealer before delivery, but excludes freight or delivery charges where they are separately charged and not part of the consideration. Whether loading, freight, or delivery charges form part of taxable turnover depends on the true terms of the contract, including whether the sale is effectively f.o.r. destination or whether the amount is only a separate reimbursement. The inclusion of such charges in taxable turnover could not be upheld without fresh factual determination, and the matter was remanded to the assessing authority for redetermination. en-us Fri, 30 Aug 1991 00:00:00 +0530 Mon, 23 Sep 2013 12:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156635 Section 2(h) of the Central Sales Tax Act, 1956 treats sale price as the consideration for the sale and also sums charged for acts done by the dealer before delivery, but excludes freight or delivery charges where they are separately charged and not part of the consideration. Whether loading, freight, or delivery charges form part of taxable turnover depends on the true terms of the contract, including whether the sale is effectively f.o.r. destination or whether the amount is only a separate reimbursement. The inclusion of such charges in taxable turnover could not be upheld without fresh factual determination, and the matter was remanded to the assessing authority for redetermination. Case-Laws VAT and Sales Tax Fri, 30 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156635