Bombay High Court Upholds Assessee in Sales Tax Reference on Freight Charges Under Bombay Sales Tax Act, 1959 — Freight Amount Reimbursed by Purchaser Under Ex-Factory Contract Treated as Post-Sale Expense Not Forming Part of Sale Price. Ex-Factory Delivery and Reimbursement Terms Precluded Inclusion of Freight in 'Sale Price' Under Section 2(29) of the Bombay Sales Tax Act, 1959, Following Hindustan Sugar Mills and Ravi Trading Company.
12 Sep 2025The dispute arose from sales tax assessment proceedings for the period 01.04.1990 to 31.03.1995 concerning Parle Products Ltd., a manufacturer of bisc...
