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2014 (11) TMI 836 - SC - VAT and Sales TaxDenial of deduction on account of freight from sales price - representation of the freight in respect of the goods sold by the appellant, asserting that they had been charged for separately - high court has observed that, the buyer pays the catalogue price less transport rebate allowed, irrespective of the amount paid for freight charges by the assessee. Fluctuation in freight charges is not the concern of the buyer as he is bound to pay only the catalogue price or F.O.R. price. Thus, the agreed price being inclusive of freight subject to fixed transport rebate allowed, it would be a matter of indifference to the customer as to what is the amount of freight Following decision of Tungabhadra Industries Ltd. Kurnool [1960 (10) TMI 51 - SUPREME COURT OF INDIA], decision of high court upheld - Decided against assesee.
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