https://www.taxtmi.com/caselaws?id=159746 Freight charges incurred by the seller to deliver goods to the buyer's premises formed part of the sale price where title passed only on delivery and transport was a contractual condition of the bargain. Rule 6(c) of the Tamil Nadu General Sales Tax Rules permits deduction of freight only when it is separately specified and excluded from the price, but it must be read consistently with the statutory definitions of "sale" and "turnover." As the freight was incurred before completion of the sale, it was includible in taxable turnover and not deductible under Rule 6(c); the earlier contrary view was not in line with binding Supreme Court authority. en-us Tue, 20 Nov 2001 00:00:00 +0530 Sat, 30 Nov 2013 16:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159746 Freight charges incurred by the seller to deliver goods to the buyer's premises formed part of the sale price where title passed only on delivery and transport was a contractual condition of the bargain. Rule 6(c) of the Tamil Nadu General Sales Tax Rules permits deduction of freight only when it is separately specified and excluded from the price, but it must be read consistently with the statutory definitions of "sale" and "turnover." As the freight was incurred before completion of the sale, it was includible in taxable turnover and not deductible under Rule 6(c); the earlier contrary view was not in line with binding Supreme Court authority. Case-Laws VAT and Sales Tax Tue, 20 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159746