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Case Law Details

Case Name : Kasturchand Bafna Vs State of Chhattisgarh (Chhattisgarh High Court)
Related Assessment Year :
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Freight charges are part of sale price, therefore, it is to be included in the taxable turnover under the CG VAT Act.

1. In the present batch of writ petitions, the seminal issue falling for consideration is whether the freight charges for transporting dolomite by the petitioners to the respondent/Bhilai Steel Plant (for short ‘the BSP’) would be a part of sale price and hence exigible to commercial tax or not.

2. F

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