https://www.taxtmi.com/caselaws?id=460374 Freight and insurance charges separately shown in the invoice are excluded from sale price under the Rajasthan Value Added Tax Act, 2003, and the same construction applies to section 2(h) of the Central Sales Tax Act, 1956. Explanation III to section 2(36) is read to exclude freight and related transportation expenses incurred for or on behalf of the buyer when separately charged. A for-destination delivery arrangement, or the seller bearing transit risk, does not alter this exclusion if the freight component is separately invoiced. The contrary view of the lower authorities was treated as inconsistent with the statutory language and legislative intent. en-us Fri, 17 Feb 2023 00:00:00 +0530 Sat, 18 Jan 2025 12:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460374 Freight and insurance charges separately shown in the invoice are excluded from sale price under the Rajasthan Value Added Tax Act, 2003, and the same construction applies to section 2(h) of the Central Sales Tax Act, 1956. Explanation III to section 2(36) is read to exclude freight and related transportation expenses incurred for or on behalf of the buyer when separately charged. A for-destination delivery arrangement, or the seller bearing transit risk, does not alter this exclusion if the freight component is separately invoiced. The contrary view of the lower authorities was treated as inconsistent with the statutory language and legislative intent. Case-Laws VAT / Sales Tax Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460374