Whether freight is included in assessable value under vat

Dear Experts,

         We have Depots in Maharashtra and across 5 states in India. Viz.

                                                                                                    1. Karnataka

                                                                                                     2. Tamil Nadu

                                                                                                     3. Haryana

                                                                                                    4. Andhra Pradesh

                                                                                                     5. Gujrat

And also, we are involved in various inter-state sales too.

Now my question is, whether freight, under these various state laws and CST, shall be included in Assessable Value for computaion of Vat and CST?

Please provide answer for each  case separately if you can with reasonable justification.

Thank you very much in advance for the answer!!!!!