https://www.taxtmi.com/caselaws?id=161200 Where purchase orders and invoices showed delivery at the buyer's place and freight was prepaid by the seller, transport charges formed part of the consideration for sale and were includible in taxable turnover under the Central Sales Tax Act, 1956; that inclusion was upheld. On the penalty issue, the assessee had disclosed the transactions in its accounts and the dispute concerned only an exemption claim, so the return was not shown to be incorrect and incomplete in the statutory sense; the reduced penalty was therefore unsustainable. en-us Wed, 04 Feb 1998 00:00:00 +0530 Thu, 09 Jan 2014 16:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161200 Where purchase orders and invoices showed delivery at the buyer's place and freight was prepaid by the seller, transport charges formed part of the consideration for sale and were includible in taxable turnover under the Central Sales Tax Act, 1956; that inclusion was upheld. On the penalty issue, the assessee had disclosed the transactions in its accounts and the dispute concerned only an exemption claim, so the return was not shown to be incorrect and incomplete in the statutory sense; the reduced penalty was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 04 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161200