https://www.taxtmi.com/caselaws?id=391324 Freight charges were treated as part of the sale price and taxable turnover where the contract required door delivery, the seller remained responsible until delivery at the purchaser's premises, and freight was included in the landed cost. The separate showing of freight did not exclude it from tax because the sale was completed only on delivery and the freight component formed an integral part of the consideration. Reassessment was also upheld because the original assessment had not formed any view on freight taxability, and audit information supplied reason to believe that turnover had escaped assessment; this was not a mere change of opinion. en-us Thu, 25 Jul 2019 00:00:00 +0530 Sat, 25 Jan 2020 10:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391324 Freight charges were treated as part of the sale price and taxable turnover where the contract required door delivery, the seller remained responsible until delivery at the purchaser's premises, and freight was included in the landed cost. The separate showing of freight did not exclude it from tax because the sale was completed only on delivery and the freight component formed an integral part of the consideration. Reassessment was also upheld because the original assessment had not formed any view on freight taxability, and audit information supplied reason to believe that turnover had escaped assessment; this was not a mere change of opinion. Case-Laws VAT and Sales Tax Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391324