https://www.taxtmi.com/caselaws?id=158500 Freight charges formed part of the sale price where the assessee failed to produce price lists or invoices showing separate billing, and the records indicated an all-inclusive price with tax collected on the freight component. The statutory exclusion was available only when freight was separately charged and not embedded in the goods price; on these facts, that condition was not met. The freight amount was therefore taxable, the exemption claim failed, and the revisional order was upheld. en-us Mon, 29 Jun 1992 00:00:00 +0530 Tue, 29 Oct 2013 18:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158500 Freight charges formed part of the sale price where the assessee failed to produce price lists or invoices showing separate billing, and the records indicated an all-inclusive price with tax collected on the freight component. The statutory exclusion was available only when freight was separately charged and not embedded in the goods price; on these facts, that condition was not met. The freight amount was therefore taxable, the exemption claim failed, and the revisional order was upheld. Case-Laws VAT and Sales Tax Mon, 29 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158500