https://www.taxtmi.com/caselaws?id=405968 Freight separately charged in a sale invoice is excluded from sale price and taxable turnover where the contract shows delivery is complete at the seller's premises and onward transport is a separate post-delivery arrangement. The contractual clauses fixing the place and stage of delivery control the character of the freight, and a uniform per-unit freight charge does not by itself make it part of the sale consideration. Applying section 2(h) of the Central Sales Tax Act, 1956, the freight component was deductible and not includible in taxable turnover. en-us Tue, 30 Mar 2021 00:00:00 +0530 Mon, 20 Sep 2021 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405968 Freight separately charged in a sale invoice is excluded from sale price and taxable turnover where the contract shows delivery is complete at the seller's premises and onward transport is a separate post-delivery arrangement. The contractual clauses fixing the place and stage of delivery control the character of the freight, and a uniform per-unit freight charge does not by itself make it part of the sale consideration. Applying section 2(h) of the Central Sales Tax Act, 1956, the freight component was deductible and not includible in taxable turnover. Case-Laws VAT and Sales Tax Tue, 30 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405968