https://www.taxtmi.com/caselaws?id=433387 Freight and transportation charges separately recovered from the buyer were held not to form part of the sale price under the Jharkhand VAT definition, because the statute expressly excludes transport cost from seller to buyer when separately charged. Separate purchase order terms, invoices, books of account, and consistent assessment treatment showed that the freight was recovered independently and not as part of the consideration for the goods. The tax authorities and Tribunal erred by relying on the inclusionary limb while ignoring the express exclusion. The assessment, appellate, and Tribunal orders were therefore unsustainable to that extent. en-us Wed, 25 Jan 2023 00:00:00 +0530 Mon, 30 Jan 2023 09:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433387 Freight and transportation charges separately recovered from the buyer were held not to form part of the sale price under the Jharkhand VAT definition, because the statute expressly excludes transport cost from seller to buyer when separately charged. Separate purchase order terms, invoices, books of account, and consistent assessment treatment showed that the freight was recovered independently and not as part of the consideration for the goods. The tax authorities and Tribunal erred by relying on the inclusionary limb while ignoring the express exclusion. The assessment, appellate, and Tribunal orders were therefore unsustainable to that extent. Case-Laws VAT and Sales Tax Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433387