https://www.taxtmi.com/caselaws?id=160078 Freight separately shown in invoices remained includible in taxable turnover because the Cement Control Order, 1967 fixed an overriding f.o.r. destination price and treated freight as an integral part of the sale price, so contractual terms could not displace the statutory scheme. By contrast, interest could not be imposed on delayed Central sales tax in the absence of a substantive charging provision, and interest was also declined on the disputed U.P. sales tax component where the assessee had acted under a bona fide view supported by earlier case law. The taxability of freight was upheld, but the interest liability was deleted to that limited extent. en-us Wed, 01 Sep 1999 00:00:00 +0530 Mon, 09 Dec 2013 12:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160078 Freight separately shown in invoices remained includible in taxable turnover because the Cement Control Order, 1967 fixed an overriding f.o.r. destination price and treated freight as an integral part of the sale price, so contractual terms could not displace the statutory scheme. By contrast, interest could not be imposed on delayed Central sales tax in the absence of a substantive charging provision, and interest was also declined on the disputed U.P. sales tax component where the assessee had acted under a bona fide view supported by earlier case law. The taxability of freight was upheld, but the interest liability was deleted to that limited extent. Case-Laws VAT and Sales Tax Wed, 01 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160078