https://www.taxtmi.com/caselaws?id=157605 Freight and transportation charges separately collected by a dealer were held deductible from taxable turnover where the sale price was fixed at the extraction site and transport to the buyer's premises was undertaken at the buyer's instance after sale. Applying the rule that post-sale freight incurred for and on behalf of the purchaser is deductible, the Court treated the debit-noted transport charges as separate from the sale price and not as inward freight forming part of turnover. The revisional and appellate orders were set aside, and the assessment order granting deduction for the separately collected freight charges was restored. en-us Thu, 20 Jan 1994 00:00:00 +0530 Thu, 17 Oct 2013 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157605 Freight and transportation charges separately collected by a dealer were held deductible from taxable turnover where the sale price was fixed at the extraction site and transport to the buyer's premises was undertaken at the buyer's instance after sale. Applying the rule that post-sale freight incurred for and on behalf of the purchaser is deductible, the Court treated the debit-noted transport charges as separate from the sale price and not as inward freight forming part of turnover. The revisional and appellate orders were set aside, and the assessment order granting deduction for the separately collected freight charges was restored. Case-Laws VAT and Sales Tax Thu, 20 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157605