https://www.taxtmi.com/caselaws?id=460319 Freight charges separately recovered from buyers did not form part of the sale price where the Rajasthan Sales-tax Act, 1954 and the Central Sales-tax Act, 1956 excluded freight or delivery cost separately charged. The record showed freight was not included in bills or vouchers, but was recovered separately through debit notes and transport documents. On that basis, reimbursement of freight payable by the purchaser was outside the sale consideration, so the assessment, penalty and interest based on including freight in sale price could not be sustained. en-us Fri, 29 Mar 1991 00:00:00 +0530 Sat, 18 Jan 2025 13:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460319 Freight charges separately recovered from buyers did not form part of the sale price where the Rajasthan Sales-tax Act, 1954 and the Central Sales-tax Act, 1956 excluded freight or delivery cost separately charged. The record showed freight was not included in bills or vouchers, but was recovered separately through debit notes and transport documents. On that basis, reimbursement of freight payable by the purchaser was outside the sale consideration, so the assessment, penalty and interest based on including freight in sale price could not be sustained. Case-Laws VAT / Sales Tax Fri, 29 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460319