https://www.taxtmi.com/caselaws?id=156672 Under the Colliery Control Order, coal was sold at fixed prices and title passed at the loading point, so freight and octroi did not form part of the dealer's sale consideration. The dealer neither received nor paid those amounts, and the retailers took physical delivery and bore the charges. As the control order did not treat freight as an element of sale price, and the transaction was distinguishable from cases where freight was part of the bargain, the Delhi HC held that freight and octroi were not includible in the sale price for sales tax purposes. en-us Wed, 24 Jul 1991 00:00:00 +0530 Mon, 23 Sep 2013 15:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156672 Under the Colliery Control Order, coal was sold at fixed prices and title passed at the loading point, so freight and octroi did not form part of the dealer's sale consideration. The dealer neither received nor paid those amounts, and the retailers took physical delivery and bore the charges. As the control order did not treat freight as an element of sale price, and the transaction was distinguishable from cases where freight was part of the bargain, the Delhi HC held that freight and octroi were not includible in the sale price for sales tax purposes. Case-Laws VAT and Sales Tax Wed, 24 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156672