Freight charges included in taxable turnover under sales tax law, with exemption claim rejected by the court.

Freight charges formed part of the assessee's taxable turnover under the U.P. Sales Tax Act, so no exemption was available on that basis. The Court held that the Tribunal had rightly excluded dharmada and correctly applied the definition of purchase price in section 2(gg), which supported inclusion of freight in the turnover. The assessee's challenge therefore failed, and the turnover computation was upheld.

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Issues: Whether freight charges formed part of the assessee's turnover and could be excluded from tax liability under the U.P. Sales Tax Act.

Analysis: The assessee contended that freight charges should not be included in the taxable turnover. The Court held that freight charges are part of the annual turnover and no exemption can be claimed on that basis. It also noted that the Tribunal had already excluded dharmada and that, in view of the definition of purchase price in section 2(gg) of the Act, the Tribunal's order was justified.

Conclusion: The freight charges were correctly included in the turnover, and the assessee was not entitled to the claimed exemption.

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