https://www.taxtmi.com/caselaws?id=159529 Transport charges separately shown in the purchase order and contract were treated as part of a distinct transportation arrangement, not the sale price. On that construction, the charges were incurred after the sale, the commodity was sold ex-godown, and they were deductible from taxable turnover. The court also held that the final fact-finding authority's interpretation was neither perverse nor wholly unreasonable, and where two views were possible, the view favourable to the assessee had to be adopted. The revision therefore failed. en-us Mon, 29 Jul 1991 00:00:00 +0530 Tue, 26 Nov 2013 18:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159529 Transport charges separately shown in the purchase order and contract were treated as part of a distinct transportation arrangement, not the sale price. On that construction, the charges were incurred after the sale, the commodity was sold ex-godown, and they were deductible from taxable turnover. The court also held that the final fact-finding authority's interpretation was neither perverse nor wholly unreasonable, and where two views were possible, the view favourable to the assessee had to be adopted. The revision therefore failed. Case-Laws VAT and Sales Tax Mon, 29 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159529