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    <title>2016 (12) TMI 1023 - CHHATTISGARH HIGH COURT</title>
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    <description>Freight charges for road transport of dolomite were held to form part of the sale price where the contract was for door-delivery supply on a landed-cost basis and the seller undertook transportation, loading, unloading and stacking. Because freight was built into the contractual price and payable with the bills, it was not a separate post-sale charge and could not be excluded from taxable turnover as separately charged freight. The reassessment was also sustained because the original assessment had not examined inclusion of freight in taxable turnover.</description>
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      <description>Freight charges for road transport of dolomite were held to form part of the sale price where the contract was for door-delivery supply on a landed-cost basis and the seller undertook transportation, loading, unloading and stacking. Because freight was built into the contractual price and payable with the bills, it was not a separate post-sale charge and could not be excluded from taxable turnover as separately charged freight. The reassessment was also sustained because the original assessment had not examined inclusion of freight in taxable turnover.</description>
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      <pubDate>Wed, 07 Dec 2016 00:00:00 +0530</pubDate>
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