https://www.taxtmi.com/caselaws?id=161717 Deduction of freight from taxable turnover under the Tamil Nadu General Sales Tax Act, 1959 depended on rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959 read with section 2(p): freight had to be separately specified and charged, and it must not be embedded in the sale price. On the facts, the invoice and price list showed an f.o.r. sale basis with transport rebate built into the pricing structure, and the buyer paid only the catalogue price less rebate. The agreement and invoice terms did not show that freight was kept outside the price of the goods, so the freight charges were not deductible and formed part of taxable turnover. en-us Thu, 01 Apr 2004 00:00:00 +0530 Tue, 04 Feb 2014 17:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161717 Deduction of freight from taxable turnover under the Tamil Nadu General Sales Tax Act, 1959 depended on rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959 read with section 2(p): freight had to be separately specified and charged, and it must not be embedded in the sale price. On the facts, the invoice and price list showed an f.o.r. sale basis with transport rebate built into the pricing structure, and the buyer paid only the catalogue price less rebate. The agreement and invoice terms did not show that freight was kept outside the price of the goods, so the freight charges were not deductible and formed part of taxable turnover. Case-Laws VAT and Sales Tax Thu, 01 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161717