https://www.taxtmi.com/caselaws?id=393554 Freight and pumping charges separately shown in invoices and purchase orders, where charged outside the price of goods and on an ex-works basis, were excluded from taxable turnover. Sales were also treated as sales in the course of import because the foreign import was occasioned by the contract with the ultimate purchaser and was inextricably linked to that contract, bringing them within the import exemption. As the underlying tax additions on freight and import sales failed, the consequential penalty under the cited provisions could not survive and was deleted. en-us Tue, 03 Mar 2020 00:00:00 +0530 Thu, 19 Mar 2020 10:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393554 Freight and pumping charges separately shown in invoices and purchase orders, where charged outside the price of goods and on an ex-works basis, were excluded from taxable turnover. Sales were also treated as sales in the course of import because the foreign import was occasioned by the contract with the ultimate purchaser and was inextricably linked to that contract, bringing them within the import exemption. As the underlying tax additions on freight and import sales failed, the consequential penalty under the cited provisions could not survive and was deleted. Case-Laws VAT and Sales Tax Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393554