https://www.taxtmi.com/caselaws?id=158502 Freight charges were includible in taxable turnover where, during the period when the Cement Control Order was not operative, the governing contract treated freight as part of the price actually charged to buyers. Section 2(h) of the Central Sales Tax Act excludes freight only when it is separately charged and not part of sale price. Applying the contractual terms and the turnover records, the freight component was held to form part of the sale consideration, so exclusion was not available and the amounts were liable to be included in total turnover. en-us Tue, 25 Oct 1955 00:00:00 +0530 Wed, 30 Oct 2013 11:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158502 Freight charges were includible in taxable turnover where, during the period when the Cement Control Order was not operative, the governing contract treated freight as part of the price actually charged to buyers. Section 2(h) of the Central Sales Tax Act excludes freight only when it is separately charged and not part of sale price. Applying the contractual terms and the turnover records, the freight component was held to form part of the sale consideration, so exclusion was not available and the amounts were liable to be included in total turnover. Case-Laws VAT and Sales Tax Tue, 25 Oct 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158502