Freight charges are part of sale price & includible in taxable turnover for VAT

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. Facts of the case, briefly stated, are that the petitioners are carrying on business of selling dolomite, quartzite, runner sand and silica. They have entered into an agr...