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1997 (9) TMI 501 - SC - VAT and Sales Tax
Whether the freight and handling charges, hereinafter described as "freight charges" or "delivery charges", are to be treated as included within the words "money consideration" in section 2(d) of the West Bengal Sales Tax Act, 1954 which defines "sale price"?
Held that:- Appeal dismissed. This Court did not intend that freight expenses up to the point of delivery were not to be included in "sale price".