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VAT - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Entitlement of deduction of freight - freight in the sale bill ...

VAT and Sales Tax

April 2, 2021

Entitlement of deduction of freight - freight in the sale bill charged separately - part of sale price or not - since the Tribunal made a factual error as regards the place of delivery in terms of the Clauses of the Contract in the present case, it made a further error in distinguishing the the decision of Apex Court as not applicable to the facts. On the other hand, this Court finds that the said decision is squarely applicable to the fact in the present case. - HC

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