https://www.taxtmi.com/caselaws?id=158196 The M.P. General Sales Tax Act validly treated transport costs and forwarding and handling charges as part of purchase price. Entry 54 of List II permits the State to tax the sale or purchase of goods and to define the components of purchase price, so long as the levy remains within legislative competence. Charges closely connected with the purchase transaction and the purchaser's use of the goods may be included in purchase price. A different treatment of sale price and purchase price does not, by itself, create unconstitutional discrimination where the statutory scheme uses distinct criteria for freight-related charges. en-us Thu, 05 May 1994 00:00:00 +0530 Fri, 18 Oct 2013 11:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158196 The M.P. General Sales Tax Act validly treated transport costs and forwarding and handling charges as part of purchase price. Entry 54 of List II permits the State to tax the sale or purchase of goods and to define the components of purchase price, so long as the levy remains within legislative competence. Charges closely connected with the purchase transaction and the purchaser's use of the goods may be included in purchase price. A different treatment of sale price and purchase price does not, by itself, create unconstitutional discrimination where the statutory scheme uses distinct criteria for freight-related charges. Case-Laws VAT and Sales Tax Thu, 05 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158196