Inward freight forms part of sale price where it is paid as consideration for coal delivery under the dealer's directions.

Inward freight paid directly by the purchaser formed part of the dealer's turnover and sale price under the U.P. Sales Tax Act. The Court treated turnover as the aggregate amount for which goods are sold and held that the inclusive wording in the relevant explanation does not narrow the main charging concept. Because the coal was procured, transported, invoiced at the dealer's depot, and delivered under his directions, freight paid by the purchaser still represented part of the consideration for the sale. The Court rejected the argument that direct payment to truck owners excluded freight from taxable turnover.

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Issues: Whether inward freight paid directly by the purchaser to the truck owners formed part of the dealer's turnover and sale price under the U.P. Sales Tax Act.

Analysis: The Court held that the definition of turnover in section 2(i) of the U.P. Sales Tax Act means the aggregate amount for which goods are sold, and that the inclusive part of Explanation II, clause (i), does not curtail the main charging concept unless the department relies on that inclusive clause. The coal was procured by the assessee, transported by trucks engaged by him, invoiced at his depot, and delivered under his directions. Where the purchaser paid freight directly, that payment still represented part of the amount payable for the sale of coal. The Court applied the reasoning of the Supreme Court on the concept of sale price and rejected the contention that direct payment of freight by the purchaser took it outside the turnover.

Conclusion: The inward freight was includible in the turnover and sale price of coal and was liable to tax in the assessee's hands.

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