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2010 (9) TMI 878 - SC - VAT and Sales TaxWhether freight and insurance charges were liable to be taxed and the same are to be included in the turnover - seller under obligation to transport goods to place of buyer – Held that:- amount of freight and insurance charges incurred by the dealer forms part of the sale price, specific contract entered into by and between the parties and according to the relevant clause of the contract, the ownership of the goods will remain with the supplier till they are delivered at the destination station, High Court was totally justified in affirming the judgment of the Tribunal, appeals being devoid of any merit are dismissed
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