https://www.taxtmi.com/caselaws?id=161805 Separately shown freight, insurance and handling charges were not deductible from taxable turnover under rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959, because the commercial arrangement showed that delivery of gas cylinders to the buyers' premises and return of empty cylinders formed part of the sale. Although the invoices split the price into gas value and freight-related charges, the charges were not independent of the sale consideration and were effectively part of an inclusive price. Mere bifurcation in the invoice did not satisfy the statutory condition for deduction, so the disputed turnover remained assessable. en-us Mon, 05 Feb 2001 00:00:00 +0530 Mon, 07 Jul 2014 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161805 Separately shown freight, insurance and handling charges were not deductible from taxable turnover under rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959, because the commercial arrangement showed that delivery of gas cylinders to the buyers' premises and return of empty cylinders formed part of the sale. Although the invoices split the price into gas value and freight-related charges, the charges were not independent of the sale consideration and were effectively part of an inclusive price. Mere bifurcation in the invoice did not satisfy the statutory condition for deduction, so the disputed turnover remained assessable. Case-Laws VAT and Sales Tax Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161805