https://www.taxtmi.com/caselaws?id=164631 Freight charges separately shown in invoices were held includible in taxable turnover under rule 3(2) of the Karnataka Value Added Tax Rules, 2003 because the assessee did not prove any separate contract for transportation on behalf of dealers. The freight was charged by the assessee itself, varied with distance, and was not shown to be mere reimbursement under an independent arrangement. As the risk in transit remained with the assessee until delivery, the freight formed part of the transaction value liable to tax. The inclusion of freight in taxable turnover was therefore upheld. en-us Tue, 18 Aug 2009 00:00:00 +0530 Sun, 02 Nov 2014 20:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164631 Freight charges separately shown in invoices were held includible in taxable turnover under rule 3(2) of the Karnataka Value Added Tax Rules, 2003 because the assessee did not prove any separate contract for transportation on behalf of dealers. The freight was charged by the assessee itself, varied with distance, and was not shown to be mere reimbursement under an independent arrangement. As the risk in transit remained with the assessee until delivery, the freight formed part of the transaction value liable to tax. The inclusion of freight in taxable turnover was therefore upheld. Case-Laws VAT and Sales Tax Tue, 18 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164631