https://www.taxtmi.com/caselaws?id=165389 Freight or transportation charges collected before completion of sale and forming part of the sale consideration are includible in taxable turnover under the Karnataka VAT framework. Separately shown freight in an invoice is not automatically deductible; the relevant test is whether the amount was collected before delivery and transfer of title, or was a post-sale expenditure collected after sale completion. Freight paid before delivery remains part of sale consideration, while post-sale freight supported by documents does not form part of taxable turnover. On the stated facts, the transportation charges were collected as part of the total order value before completion of sale and were therefore taxable. en-us Thu, 08 Jul 2010 00:00:00 +0530 Sat, 04 Oct 2014 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165389 Freight or transportation charges collected before completion of sale and forming part of the sale consideration are includible in taxable turnover under the Karnataka VAT framework. Separately shown freight in an invoice is not automatically deductible; the relevant test is whether the amount was collected before delivery and transfer of title, or was a post-sale expenditure collected after sale completion. Freight paid before delivery remains part of sale consideration, while post-sale freight supported by documents does not form part of taxable turnover. On the stated facts, the transportation charges were collected as part of the total order value before completion of sale and were therefore taxable. Case-Laws VAT and Sales Tax Thu, 08 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165389