https://www.taxtmi.com/caselaws?id=189738 Siding and shunting charges incurred for movement of railway tankers under an ex-refinery supply contract were treated as part of freight, not as presale expenditure forming part of the sale price. The contract required delivery ex-refinery, the dispatch expenses were incurred for and on behalf of the purchasers, and the sale price was fixed under the Administrative Pricing Mechanism and shown separately in the invoice. In commercial parlance, freight includes expenses necessarily incurred in transporting goods, including incidental charges integral to movement. On that basis, the charges were excludable from the sale price and were wrongly included by the revisional and appellate authorities. en-us Tue, 04 Aug 2015 00:00:00 +0530 Wed, 18 Jan 2017 21:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189738 Siding and shunting charges incurred for movement of railway tankers under an ex-refinery supply contract were treated as part of freight, not as presale expenditure forming part of the sale price. The contract required delivery ex-refinery, the dispatch expenses were incurred for and on behalf of the purchasers, and the sale price was fixed under the Administrative Pricing Mechanism and shown separately in the invoice. In commercial parlance, freight includes expenses necessarily incurred in transporting goods, including incidental charges integral to movement. On that basis, the charges were excludable from the sale price and were wrongly included by the revisional and appellate authorities. Case-Laws VAT and Sales Tax Tue, 04 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189738