https://www.taxtmi.com/caselaws?id=156644 Freight shown as a nominal deduction in the invoice was held to form part of the sale price where the catalogue price was followed by a freight discount and sales tax was charged on the reduced figure. Although the contract described despatch on a freight-to-pay basis and freight was payable at destination by the purchaser, the invoicing structure showed that the freight component was embedded in the pricing of the goods. It was therefore not an "other discount" deductible from turnover under the Karnataka Sales Tax Act, and the freight amount remained includible in taxable turnover. The assessment including the freight component was sustained. en-us Thu, 20 Sep 1990 00:00:00 +0530 Mon, 23 Sep 2013 12:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156644 Freight shown as a nominal deduction in the invoice was held to form part of the sale price where the catalogue price was followed by a freight discount and sales tax was charged on the reduced figure. Although the contract described despatch on a freight-to-pay basis and freight was payable at destination by the purchaser, the invoicing structure showed that the freight component was embedded in the pricing of the goods. It was therefore not an "other discount" deductible from turnover under the Karnataka Sales Tax Act, and the freight amount remained includible in taxable turnover. The assessment including the freight component was sustained. Case-Laws VAT and Sales Tax Thu, 20 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156644