Turnover exclusions for separately billed freight charges do not extend to insurance, depot maintenance or forwarding charges.

Amounts separately charged towards freight or delivery are excluded from turnover under the U.P. Trade Tax Act where the statutory definition expressly carves them out. On that basis, separately billed loading and unloading charges are treated as excludible from taxable turnover. By contrast, insurance charges, depot maintenance charges and forwarding charges do not fall within the same exclusion and remain includible in turnover. The operative rule is that the statutory exclusion applies only to charges specifically covered by the turnover definition and only when separately charged.

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Issues: Whether freight, loading and unloading charges separately billed were excludible from the turnover under section 2(i) of the U.P. Trade Tax Act, 1948, and whether insurance, depot maintenance and forwarding charges were includible in the turnover.

Analysis: The statutory definition of turnover and its explanation expressly exclude cost of freight or delivery and cost of installation from the amount for which goods are sold or purchased, provided such amount is separately charged. On that footing, loading and unloading charges, where separately billed, fall within the excluded category. Insurance charges, depot maintenance charges and forwarding charges do not answer to the same exclusion and remain part of the taxable turnover. The conclusion is supported by the cited precedents applied to the facts of the case.

Conclusion: Freight charges on account of loading and unloading are excluded from the total turnover if separately billed, while insurance, depot maintenance and forwarding charges are included in the total turnover.

Ratio Decidendi: Amounts separately charged towards freight or delivery are excluded from turnover, but other incidental charges not specifically covered by the statutory exclusion remain includible in taxable turnover.

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