https://www.taxtmi.com/caselaws?id=157491 Freight charges were treated as part of the sale price where cement sales were made on f.o.r. destination terms under the Cement Control Order, and the amount was not charged as a separate independent component. On that basis, the freight formed part of the taxable turnover, so the deduction under rule 6(c)(i) of the Tamil Nadu General Sales Tax Rules was not available. The governing test is whether freight has been incorporated into the sale price; if it has, deduction is excluded and the amount is taxable. en-us Wed, 31 Jul 1991 00:00:00 +0530 Mon, 07 Oct 2013 11:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157491 Freight charges were treated as part of the sale price where cement sales were made on f.o.r. destination terms under the Cement Control Order, and the amount was not charged as a separate independent component. On that basis, the freight formed part of the taxable turnover, so the deduction under rule 6(c)(i) of the Tamil Nadu General Sales Tax Rules was not available. The governing test is whether freight has been incorporated into the sale price; if it has, deduction is excluded and the amount is taxable. Case-Laws VAT and Sales Tax Wed, 31 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157491