https://www.taxtmi.com/caselaws?id=158877 Indemnity or guarantee charges recovered from a limited class of buyers for safe transportation of goods were not part of the sale price. The charges were linked to transit protection and compensation for loss or damage during carriage, were recovered only on request, and were not shown to form part of the ex-factory price. Under section 2(h) of the Central Sales Tax Act, 1956 and section 2(p) of the Rajasthan Sales Tax Act, 1954, only amounts payable as consideration for sale and sums charged for work done in respect of goods at or before delivery can be included. As the goods were handed over to the railway authorities, freight was borne by the buyer, and the disputed charges were separate from sale consideration, they were not exigible to tax. en-us Wed, 04 Sep 1996 00:00:00 +0530 Fri, 08 Nov 2013 18:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158877 Indemnity or guarantee charges recovered from a limited class of buyers for safe transportation of goods were not part of the sale price. The charges were linked to transit protection and compensation for loss or damage during carriage, were recovered only on request, and were not shown to form part of the ex-factory price. Under section 2(h) of the Central Sales Tax Act, 1956 and section 2(p) of the Rajasthan Sales Tax Act, 1954, only amounts payable as consideration for sale and sums charged for work done in respect of goods at or before delivery can be included. As the goods were handed over to the railway authorities, freight was borne by the buyer, and the disputed charges were separate from sale consideration, they were not exigible to tax. Case-Laws VAT and Sales Tax Wed, 04 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158877