https://www.taxtmi.com/caselaws?id=158658 Freight, loading and unloading charges incurred by a dealer for bringing purchased cement to his own premises were treated as part of purchase turnover and not deductible from taxable turnover. Rule 9(f) allowed deduction only for freight and delivery charges separately specified and charged in the sale transaction, and no proof showed that customers were liable for those expenses. Reassessment under section 19 of the Kerala General Sales Tax Act, 1963 was upheld because the omission of these freight-related amounts amounted to escaped turnover and the statutory conditions for reopening were satisfied. The revision was dismissed. en-us Wed, 02 Apr 1997 00:00:00 +0530 Sat, 02 Nov 2013 15:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158658 Freight, loading and unloading charges incurred by a dealer for bringing purchased cement to his own premises were treated as part of purchase turnover and not deductible from taxable turnover. Rule 9(f) allowed deduction only for freight and delivery charges separately specified and charged in the sale transaction, and no proof showed that customers were liable for those expenses. Reassessment under section 19 of the Kerala General Sales Tax Act, 1963 was upheld because the omission of these freight-related amounts amounted to escaped turnover and the statutory conditions for reopening were satisfied. The revision was dismissed. Case-Laws VAT and Sales Tax Wed, 02 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158658