https://www.taxtmi.com/caselaws?id=778664 Freight reimbursed by the purchaser under an ex-factory delivery contract was treated as incurred by the dealer in a representative capacity, because the sale was completed at the factory gate and the transportation was undertaken on the purchaser's behalf. On that construction, the freight did not form part of the consideration for sale and was outside the taxable sale price under the Bombay Sales Tax Act, 1959. The clarificatory explanations to the definition of sale price did not alter that result, and the earlier binding view on identical facts supported the same interpretation. 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 Freight reimbursed by the purchaser under an ex-factory delivery contract was treated as incurred by the dealer in a representative capacity, because the sale was completed at the factory gate and the transportation was undertaken on the purchaser's behalf. On that construction, the freight did not form part of the consideration for sale and was outside the taxable sale price under the Bombay Sales Tax Act, 1959. The clarificatory explanations to the definition of sale price did not alter that result, and the earlier binding view on identical facts supported the same interpretation. Case-Laws VAT / Sales Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778664