https://www.taxtmi.com/caselaws?id=435106 Freight, transportation, loading and unloading charges formed part of taxable turnover under the Kerala Value Added Tax Act where the contract required the seller to deliver goods at the buyer's premises and those charges were embedded in the price structure. Separate invoicing did not change their character because title passed only on delivery and the amounts remained consideration for sale. Rule 10(e) applied only to freight, delivery or installation charges separately recovered outside the price of goods sold, and not to dealer-incurred costs needed to place the goods at the point of sale. The statutory definitions of sale price and turnover therefore supported inclusion of those amounts. en-us Wed, 01 Mar 2023 00:00:00 +0530 Mon, 13 Mar 2023 08:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435106 Freight, transportation, loading and unloading charges formed part of taxable turnover under the Kerala Value Added Tax Act where the contract required the seller to deliver goods at the buyer's premises and those charges were embedded in the price structure. Separate invoicing did not change their character because title passed only on delivery and the amounts remained consideration for sale. Rule 10(e) applied only to freight, delivery or installation charges separately recovered outside the price of goods sold, and not to dealer-incurred costs needed to place the goods at the point of sale. The statutory definitions of sale price and turnover therefore supported inclusion of those amounts. Case-Laws VAT and Sales Tax Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435106