https://www.taxtmi.com/caselaws?id=160959 Carriage inward and freight inward incurred before completion of purchase formed part of purchase turnover under the Kerala General Sales Tax Act because "turnover" covers the aggregate amount paid for the goods, including incidental expenditure needed to bring them to the dealer's place of business. Rule 8(2) was read subject to that statutory definition, and the freight exclusion in rule 9(f)(i) was confined to sales turnover, not purchase turnover. Under the Central Sales Tax Act, sale price includes expenditure incurred until delivery, and the assessee failed to show that the freight was borne after completion of sale. The charges were therefore includible and not deductible. en-us Wed, 31 Oct 2001 00:00:00 +0530 Fri, 27 Dec 2013 16:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160959 Carriage inward and freight inward incurred before completion of purchase formed part of purchase turnover under the Kerala General Sales Tax Act because "turnover" covers the aggregate amount paid for the goods, including incidental expenditure needed to bring them to the dealer's place of business. Rule 8(2) was read subject to that statutory definition, and the freight exclusion in rule 9(f)(i) was confined to sales turnover, not purchase turnover. Under the Central Sales Tax Act, sale price includes expenditure incurred until delivery, and the assessee failed to show that the freight was borne after completion of sale. The charges were therefore includible and not deductible. Case-Laws VAT and Sales Tax Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160959