https://www.taxtmi.com/caselaws?id=442890 Separately charged freight is excluded from sale price and taxable turnover where the contract, place of sale, and invoices show that freight was not part of the sale consideration under the Central Sales Tax Act. On that basis, the freight component could not be added to taxable turnover. The document also states that the Appellate Authority could not invoke suo motu revision against a final appellate order where the statutory scheme barred further revision, making the revisional exercise without jurisdiction. The challenge therefore succeeded, and the demand together with the connected appellate and revisional orders was set aside. en-us Fri, 04 Aug 2023 00:00:00 +0530 Tue, 12 Sep 2023 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442890 Separately charged freight is excluded from sale price and taxable turnover where the contract, place of sale, and invoices show that freight was not part of the sale consideration under the Central Sales Tax Act. On that basis, the freight component could not be added to taxable turnover. The document also states that the Appellate Authority could not invoke suo motu revision against a final appellate order where the statutory scheme barred further revision, making the revisional exercise without jurisdiction. The challenge therefore succeeded, and the demand together with the connected appellate and revisional orders was set aside. Case-Laws VAT and Sales Tax Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442890