A Unicode character requires between one and four bytes of storage, depending on the encoding format used. Hence, a character requires one byte of storage.
CST is not payable on outward freight (if charged separately) and outward insurance if property in goods passes to buyer at the time of despatch.
It means that Sale price does not include Freight charges will not attract CST when shown separately in they Invoice. But goods & freight show in one invoice CST will attractive.