https://www.taxtmi.com/caselaws?id=211442 Freight and insurance charges incurred to deliver goods at the buyer's premises were treated as part of the sale consideration and therefore includible in taxable turnover under Tamil Nadu sales tax law. Although separate billing may be relevant, it does not alter character where the contract shows the amounts were incurred to complete the sale and title passed only on delivery at the contractual destination. Rule 6(c) on deduction of separately specified freight applies only when freight is not part of the price read with the statutory turnover provisions. On that reasoning, the assessee's contention failed and the charges remained taxable. en-us Tue, 07 Sep 2010 00:00:00 +0530 Tue, 02 Dec 2025 14:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211442 Freight and insurance charges incurred to deliver goods at the buyer's premises were treated as part of the sale consideration and therefore includible in taxable turnover under Tamil Nadu sales tax law. Although separate billing may be relevant, it does not alter character where the contract shows the amounts were incurred to complete the sale and title passed only on delivery at the contractual destination. Rule 6(c) on deduction of separately specified freight applies only when freight is not part of the price read with the statutory turnover provisions. On that reasoning, the assessee's contention failed and the charges remained taxable. Case-Laws VAT / Sales Tax Tue, 07 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211442