https://www.taxtmi.com/caselaws?id=389917 Under an F.O.R. destination contract, where property in the goods passes only on delivery at the buyer's premises, freight incurred by the seller to complete that delivery is part of the sale price and taxable turnover under the Tamil Nadu General Sales Tax Act. Rule 6(c) could not be used to exclude that amount because it cannot reduce the statutory definition of turnover, and contractual splitting of consideration into price, freight, and loading charges did not change the true character of the transaction. Freight charges were therefore rightly included in taxable turnover. en-us Wed, 04 Dec 2019 00:00:00 +0530 Thu, 19 Dec 2019 09:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389917 Under an F.O.R. destination contract, where property in the goods passes only on delivery at the buyer's premises, freight incurred by the seller to complete that delivery is part of the sale price and taxable turnover under the Tamil Nadu General Sales Tax Act. Rule 6(c) could not be used to exclude that amount because it cannot reduce the statutory definition of turnover, and contractual splitting of consideration into price, freight, and loading charges did not change the true character of the transaction. Freight charges were therefore rightly included in taxable turnover. Case-Laws VAT and Sales Tax Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389917