https://www.taxtmi.com/caselaws?id=159679 Amounts separately recovered towards freight and insurance are excluded from taxable turnover where the statutory definition of turnover or sale price excludes separately charged freight or delivery charges. The same treatment applies to insurance charges when they are not part of the consideration for the sale itself. A factual finding that the dealer billed freight and insurance separately was consistent with those statutory definitions and the settled principle that such charges are not includible in taxable turnover. en-us Mon, 06 Feb 1995 00:00:00 +0530 Fri, 29 Nov 2013 14:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159679 Amounts separately recovered towards freight and insurance are excluded from taxable turnover where the statutory definition of turnover or sale price excludes separately charged freight or delivery charges. The same treatment applies to insurance charges when they are not part of the consideration for the sale itself. A factual finding that the dealer billed freight and insurance separately was consistent with those statutory definitions and the settled principle that such charges are not includible in taxable turnover. Case-Laws VAT and Sales Tax Mon, 06 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159679