M/S. India Meters Ltd vs State Of Tamil Nadu

The Supreme Court addressed the inclusion of freight and insurance charges in the taxable turnover under the Tamil Nadu General Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. The Court held that such charges form part of the sale price as per the provisions of the relevant statutes, thereby affirming the decision of the Tamil Nadu Taxation Special Tribunal. The Court dismissed the appellant's writ petition, confirming that the obligation to pay sales tax arises only after the delivery of goods, as stipulated in the contract terms.