https://www.taxtmi.com/caselaws?id=164423 Separately charged freight or delivery charges are deductible from gross turnover where the contract price is not all-inclusive and the purchaser bears the delivery cost. On the factual finding that transportation was payable separately and represented delivery cost at the purchaser's site, the deduction under section 5(2)(A)(a)(iii) applied. The dealer's failure to disclose the receipts in the return did not prevent reassessment from determining true gross and taxable turnover, and the authority remained bound to grant deductions admissible in law. The charges were therefore not taxable as part of the turnover. en-us Mon, 31 Aug 2009 00:00:00 +0530 Sat, 01 Nov 2014 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164423 Separately charged freight or delivery charges are deductible from gross turnover where the contract price is not all-inclusive and the purchaser bears the delivery cost. On the factual finding that transportation was payable separately and represented delivery cost at the purchaser's site, the deduction under section 5(2)(A)(a)(iii) applied. The dealer's failure to disclose the receipts in the return did not prevent reassessment from determining true gross and taxable turnover, and the authority remained bound to grant deductions admissible in law. The charges were therefore not taxable as part of the turnover. Case-Laws VAT and Sales Tax Mon, 31 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164423