https://www.taxtmi.com/caselaws?id=158470 Freight and forwarding charges separately shown in invoices are excluded from sale price under the Central Sales Tax Act where they are separately charged from the consideration for sale. The definition of sale price includes amounts charged for work done in respect of goods before delivery, but it specifically excludes freight or delivery costs when shown separately. On the facts stated, the charges were separately reflected in the bills, so they could not be treated as part of sale price and were not liable to tax. en-us Tue, 08 Aug 1995 00:00:00 +0530 Tue, 29 Oct 2013 14:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158470 Freight and forwarding charges separately shown in invoices are excluded from sale price under the Central Sales Tax Act where they are separately charged from the consideration for sale. The definition of sale price includes amounts charged for work done in respect of goods before delivery, but it specifically excludes freight or delivery costs when shown separately. On the facts stated, the charges were separately reflected in the bills, so they could not be treated as part of sale price and were not liable to tax. Case-Laws VAT and Sales Tax Tue, 08 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158470