https://www.taxtmi.com/caselaws?id=164185 Freight and insurance charged separately under a supply contract did not form part of the sale price where the agreement, invoices and delivery records treated them as distinct from the ex-works price. The tribunal noted that unascertained goods were appropriated to the contract only after inspection, testing, acceptance of the test report, packing and sealing, and despatch clearance, so property passed at that stage under the Sale of Goods Act. Transportation was therefore a post-sale delivery obligation, not part of the sale consideration, and sales tax could not be levied on the separately shown freight and insurance charges. en-us Thu, 18 Dec 2008 00:00:00 +0530 Sat, 19 Apr 2014 11:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164185 Freight and insurance charged separately under a supply contract did not form part of the sale price where the agreement, invoices and delivery records treated them as distinct from the ex-works price. The tribunal noted that unascertained goods were appropriated to the contract only after inspection, testing, acceptance of the test report, packing and sealing, and despatch clearance, so property passed at that stage under the Sale of Goods Act. Transportation was therefore a post-sale delivery obligation, not part of the sale consideration, and sales tax could not be levied on the separately shown freight and insurance charges. Case-Laws VAT and Sales Tax Thu, 18 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164185