https://www.taxtmi.com/caselaws?id=253519 Freight charges were deductible from turnover only where they were separately specified and separately charged, and not included in the sale price of the goods. On the facts, the invoices reflected an inclusive F.O.R. or catalogue price with a fixed transport rebate, so the buyer paid only the agreed sale price and was not concerned with the seller's actual freight outlay. Because the freight formed part of the sale price, the statutory conditions for deduction were not met. The claim for deduction of freight from turnover was therefore not maintainable, and the decision against the assessee was upheld. en-us Thu, 18 Sep 2014 00:00:00 +0530 Wed, 26 Nov 2014 19:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253519 Freight charges were deductible from turnover only where they were separately specified and separately charged, and not included in the sale price of the goods. On the facts, the invoices reflected an inclusive F.O.R. or catalogue price with a fixed transport rebate, so the buyer paid only the agreed sale price and was not concerned with the seller's actual freight outlay. Because the freight formed part of the sale price, the statutory conditions for deduction were not met. The claim for deduction of freight from turnover was therefore not maintainable, and the decision against the assessee was upheld. Case-Laws VAT and Sales Tax Thu, 18 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253519