https://www.taxtmi.com/caselaws?id=778664 The HC held that freight charged by the seller for transporting goods from factory to purchaser, when initially borne by the seller and later reimbursed by the purchaser, does not form part of the "sale price" under Section 2(2) of the Bombay Sales Tax Act. A Division Bench had reached the same conclusion that such freight is reimbursement, not consideration. The Karnataka HC's acceptance of ex-factory sales with reimbursement was affirmed by the SC dismissing leave. Revenue's sham-agreement challenge was rejected and references disposed in favour of the assessee. en-us Fri, 12 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778664 The HC held that freight charged by the seller for transporting goods from factory to purchaser, when initially borne by the seller and later reimbursed by the purchaser, does not form part of the "sale price" under Section 2(2) of the Bombay Sales Tax Act. A Division Bench had reached the same conclusion that such freight is reimbursement, not consideration. The Karnataka HC's acceptance of ex-factory sales with reimbursement was affirmed by the SC dismissing leave. Revenue's sham-agreement challenge was rejected and references disposed in favour of the assessee. Case-Laws VAT / Sales Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778664