https://www.taxtmi.com/caselaws?id=164063 The court dismissed the revision petitions filed by the Revenue, upholding the decision of the Tax Board. It held that the freight charges separately charged by the respondent-assessee did not form part of the sale price, and thus, were not subject to sales tax under the Central Sales Tax Act. The court emphasized that the contract in question was ex-works, not "f.o.r. destination," based on the evidence presented. Previous legal interpretations supported this conclusion, leading to the dismissal of the revision petitions. en-us Wed, 02 Jul 2008 00:00:00 +0530 Fri, 05 Dec 2014 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164063 The court dismissed the revision petitions filed by the Revenue, upholding the decision of the Tax Board. It held that the freight charges separately charged by the respondent-assessee did not form part of the sale price, and thus, were not subject to sales tax under the Central Sales Tax Act. The court emphasized that the contract in question was ex-works, not "f.o.r. destination," based on the evidence presented. Previous legal interpretations supported this conclusion, leading to the dismissal of the revision petitions. Case-Laws VAT and Sales Tax Wed, 02 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164063