Freight charges not includable in sale price for calculating taxable turn over under Orissa Sales Tax

Utkal Moulders Vs State of Orissa (Orissa High Court)

In the considered view of the Court, the legal position, as explained in Hindustan Sugar Mills and others v. State of Rajasthan and others (supra) and the State of Karnataka and another v. Bangalore Soft Drinks Pvt. Ltd. (supra) supports the case of the Petitioner is that in the instant case the freight charges are not includable in the sale price, which is amenable and therefore, has to be excluded while calculating the

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