https://www.taxtmi.com/caselaws?id=397996 Freight and pumping charges separately shown in invoices were disputed as part of the taxable sale price under the TNVAT Rules. The Court noted that a prior Division Bench had held that freight, delivery and transportation costs cannot be included in the sale price when they are separately charged and do not form part of the goods' cost. In light of that position, the authorities were required to reconsider the levy. The impugned orders were set aside and the matter was remanded for fresh consideration, with liberty to the assessee to place the relevant decision and objections before the authority. en-us Fri, 07 Aug 2020 00:00:00 +0530 Tue, 05 Nov 2024 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397996 Freight and pumping charges separately shown in invoices were disputed as part of the taxable sale price under the TNVAT Rules. The Court noted that a prior Division Bench had held that freight, delivery and transportation costs cannot be included in the sale price when they are separately charged and do not form part of the goods' cost. In light of that position, the authorities were required to reconsider the levy. The impugned orders were set aside and the matter was remanded for fresh consideration, with liberty to the assessee to place the relevant decision and objections before the authority. Case-Laws VAT / Sales Tax Fri, 07 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397996