https://www.taxtmi.com/caselaws?id=160273 Freight and delivery charges were excluded from the taxable turnover because section 2(h) of the Central Sales Tax Act, 1956 treats such charges as outside the sale price when separately charged. Although the bills first showed an aggregate figure and then deducted freight and delivery before tax computation, the factual finding was that tax was collected only on the amount net of those charges. The addition to turnover was therefore disallowed in favour of the assessee. en-us Mon, 01 Sep 1997 00:00:00 +0530 Fri, 13 Dec 2013 17:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160273 Freight and delivery charges were excluded from the taxable turnover because section 2(h) of the Central Sales Tax Act, 1956 treats such charges as outside the sale price when separately charged. Although the bills first showed an aggregate figure and then deducted freight and delivery before tax computation, the factual finding was that tax was collected only on the amount net of those charges. The addition to turnover was therefore disallowed in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 01 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160273