12 December 2015
U/s 2 (36) of the KVAT DECIDES COURT LAW APEX COURT IN INDIA METERS LIMITED VS STATE OF TAMIL NADU (2010)34 VST (SC) : When the Transfer of Property or goods is to be at the place of buyer to which the seller is under obligation to transport goods, the expenditure incurred by the seller on the freight in order to carry of goods from his place to the place at which he is required under the contract to deliver would become part of the amount for which goods are sold by the seller to the buyer and fall within the scope of "Turnover"
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