https://www.taxtmi.com/caselaws?id=166292 The High Court overturned the Karnataka Appellate Tribunal's decision on sales tax liability for transportation charges in invoices. The Tribunal had ruled the assessee was not liable to pay sales tax on transportation charges separately mentioned in the invoice. The Court held that pre-delivery receipt of transportation charges formed part of the goods' value, rejecting the Tribunal's view that such charges were post-sale expenditure. The Court allowed the revision petitions, setting aside the Tribunal's decision and upholding the assessing authority's ruling, with each party bearing their own costs. en-us Fri, 05 Aug 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166292 The High Court overturned the Karnataka Appellate Tribunal's decision on sales tax liability for transportation charges in invoices. The Tribunal had ruled the assessee was not liable to pay sales tax on transportation charges separately mentioned in the invoice. The Court held that pre-delivery receipt of transportation charges formed part of the goods' value, rejecting the Tribunal's view that such charges were post-sale expenditure. The Court allowed the revision petitions, setting aside the Tribunal's decision and upholding the assessing authority's ruling, with each party bearing their own costs. Case-Laws VAT and Sales Tax Fri, 05 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166292