https://www.taxtmi.com/caselaws?id=258610 Freight formed part of the sale price where the contract required the seller to deliver diesel at the Railways' destination and to bear transit responsibility. Under the statutory definition, freight is excluded only if it is incurred for or on behalf of the buyer and is separately charged in the invoice. As the seller failed to prove separate reimbursement or separate incidence of freight by the Railways, the delivery charges and transportation cost remained part of the price build-up. Freight was therefore includible in the sale price and taxable turnover, and the assessee's challenge failed. en-us Fri, 20 Mar 2015 00:00:00 +0530 Fri, 04 Mar 2016 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258610 Freight formed part of the sale price where the contract required the seller to deliver diesel at the Railways' destination and to bear transit responsibility. Under the statutory definition, freight is excluded only if it is incurred for or on behalf of the buyer and is separately charged in the invoice. As the seller failed to prove separate reimbursement or separate incidence of freight by the Railways, the delivery charges and transportation cost remained part of the price build-up. Freight was therefore includible in the sale price and taxable turnover, and the assessee's challenge failed. Case-Laws VAT and Sales Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258610