Ramco Cements Ltd. v. State of Kerala
LOK 2026 (10) Ker. 53
Equivalent citations: 2026 KER 76734
- Court
- High Court of Kerala
- Bench
- *Devan Ramachandran & Basant Balaji; JJ.
- Case No.
- OT.Rev Nos. 80 & 82 of 2022
Counsel Petitioner: S. Anil Kumar (Trivandrum), Sabu C.J., M. Rajagopal, Rahul A. and Aparna Anil, Advocates. State: T.K. Shaij Raj, Senior Government Pleader.
Provisions referred
- Value Added Tax Act, 2003 (Kerala)
Headnote
Value Added Tax — Cement Depot Sales — Freight To Pay — Dealer Agreements — Delivery Notes — Factual Reassessment
Kerala Value Added Tax Act, 2003 — Section 46(3), first proviso — Kerala Value Added Tax Rules, 2005 — Rule 10(1)(e) — Manufacturer disputed the inclusion of freight in taxable turnover where invoices showed a reduction from a standard gross price and an endorsement “freight to pay”. It asserted that dealers had undertaken the freight liability by agreement. The authorities treated the freight as part of the sale price, relying in part on delivery notes accompanying the goods.
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