https://www.taxtmi.com/caselaws?id=157507 Handling charges incurred after goods were handed over to the carrier were treated as post-sale expenses and not part of taxable turnover. The contract provided for ex-godown delivery, with risk and responsibility passing to the buyer on delivery to the carrier. Because the agreed price excluded handling charges for arranging carriers, loading and cooly expenses, the carrier acted as the buyer's agent for taking delivery. On that basis, expenses incurred after delivery to the carrier were outside the sale price and were correctly excluded from turnover. en-us Tue, 22 Oct 1991 00:00:00 +0530 Mon, 07 Oct 2013 14:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157507 Handling charges incurred after goods were handed over to the carrier were treated as post-sale expenses and not part of taxable turnover. The contract provided for ex-godown delivery, with risk and responsibility passing to the buyer on delivery to the carrier. Because the agreed price excluded handling charges for arranging carriers, loading and cooly expenses, the carrier acted as the buyer's agent for taking delivery. On that basis, expenses incurred after delivery to the carrier were outside the sale price and were correctly excluded from turnover. Case-Laws VAT and Sales Tax Tue, 22 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157507