https://www.taxtmi.com/caselaws?id=162413 Freight charged separately under a supply contract and tender conditions was treated as outside the assessee's taxable turnover where the bills distinctly showed transportation charges and that factual position was undisputed. Applying the governing decisions, the separate freight element was not part of the sale consideration and therefore could not be included in net turnover for sales tax purposes. The operative effect is that only the value of the goods, and not separately billed transportation charges, was brought within the taxable turnover. en-us Fri, 09 May 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162413 Freight charged separately under a supply contract and tender conditions was treated as outside the assessee's taxable turnover where the bills distinctly showed transportation charges and that factual position was undisputed. Applying the governing decisions, the separate freight element was not part of the sale consideration and therefore could not be included in net turnover for sales tax purposes. The operative effect is that only the value of the goods, and not separately billed transportation charges, was brought within the taxable turnover. Case-Laws VAT and Sales Tax Fri, 09 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162413