https://www.taxtmi.com/caselaws?id=173016 Under FOR destination supply terms, distribution-related expenses incurred before delivery, including insurance, loading, unloading, forwarding and depot charges, were treated as part of taxable turnover because they formed part of the delivery-linked cost of supply. The distinction between freight and distribution charges was rejected on the facts. The sale of machinery, cars and furniture by units not ordinarily dealing in those goods was also held taxable, because the statutory definition of business extended to casual sales. On both issues, the disputed turnover was sustained against the assessee. en-us Wed, 26 Aug 2009 00:00:00 +0530 Mon, 07 Sep 2015 14:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173016 Under FOR destination supply terms, distribution-related expenses incurred before delivery, including insurance, loading, unloading, forwarding and depot charges, were treated as part of taxable turnover because they formed part of the delivery-linked cost of supply. The distinction between freight and distribution charges was rejected on the facts. The sale of machinery, cars and furniture by units not ordinarily dealing in those goods was also held taxable, because the statutory definition of business extended to casual sales. On both issues, the disputed turnover was sustained against the assessee. Case-Laws VAT and Sales Tax Wed, 26 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173016