my friend is collection of vat on transport charges

Under which state Act you are asking?

Under Karnataka VAT act defination of turnover includes "any sums charged for anything done by the dealer in respect of the goods sold at the time of or before the delivery thereof".

Which means if you are collecting transportation charges for delviery from customer needs to be included for the purpose of calculating tax

In meaning of sales, transport charges is also included, so vat is applicable, if sale made is out of state then no vat is applicable on transport