https://www.taxtmi.com/caselaws?id=158878 Freight paid by the purchaser and later adjusted from invoices was excluded from taxable turnover because, in the absence of any control order fixing freight liability on the producer, taxability depended on the contract terms rather than invoice form. The document also states that cinder ash was treated as the same commodity as coal ash in commercial parlance, so the lower rate applicable to coal ash was sustained. The stated ratio is that purchaser-borne freight is not part of sale price unless contract or overriding control order says otherwise, and commodity classification may rest on a supported factual finding of commercial identity. en-us Wed, 22 Jan 1997 00:00:00 +0530 Fri, 08 Nov 2013 18:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158878 Freight paid by the purchaser and later adjusted from invoices was excluded from taxable turnover because, in the absence of any control order fixing freight liability on the producer, taxability depended on the contract terms rather than invoice form. The document also states that cinder ash was treated as the same commodity as coal ash in commercial parlance, so the lower rate applicable to coal ash was sustained. The stated ratio is that purchaser-borne freight is not part of sale price unless contract or overriding control order says otherwise, and commodity classification may rest on a supported factual finding of commercial identity. Case-Laws VAT and Sales Tax Wed, 22 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158878