https://www.taxtmi.com/forum/issue?id=4058 Freight billed separately does not form part of the sale price for CST when property in the goods passes to the buyer at dispatch, so outward freight and outward insurance separately shown are not taxable; freight included in a single invoice or where the seller bears transportation risk is includible in the sale consideration and attracts CST. CT-3 is a pre authenticated form for EOUs to procure goods from DTA under Chapter X procedures, with AR 3A examination and re warehousing documentation. en-us Sat, 21 Apr 2012 09:41:22 +0530 Thu, 23 Jan 2025 15:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4058 Freight billed separately does not form part of the sale price for CST when property in the goods passes to the buyer at dispatch, so outward freight and outward insurance separately shown are not taxable; freight included in a single invoice or where the seller bears transportation risk is includible in the sale consideration and attracts CST. CT-3 is a pre authenticated form for EOUs to procure goods from DTA under Chapter X procedures, with AR 3A examination and re warehousing documentation. Discussion-Forum VAT / Sales Tax Sat, 21 Apr 2012 09:41:22 +0530 https://www.taxtmi.com/forum/issue?id=4058