Taxable turnover includes pre-sale freight on coal; separate invoicing does not prove purchasing agency or exclude transport cost.

Freight incurred before sale for transporting coal from the colliery to the dealer's destination forms part of taxable turnover because it is part of the dealer's cost of acquisition and the sale price, even if separately shown in invoices. The freight exclusion applies only to transport charges paid after purchase for delivery to the buyer, not to pre-sale carriage arranged by the seller. A B-licence under the Coal Control Orders does not by itself establish a purchasing agency; agency must be proved by contract or other material showing purchase on behalf of buyers. Separate billing of freight, expenses and commission does not alter the true nature of a sale made on the dealer's own account.

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Issues: Whether freight incurred before sale for bringing coal from the colliery to the dealer's destination formed part of the taxable turnover, and whether the dealer acted as a purchasing agent so as to exclude such freight from turnover.

Analysis: The definition of turnover covers the aggregate amount for which goods are supplied or sold. Freight incurred by the dealer for bringing goods to its place of business before sale is a component of the cost of acquisition and forms part of the sale price, even if shown separately in the invoices. The exclusion for freight applies to freight paid after purchase for transport of goods to the buyer, not to freight paid by the seller before sale. A B-licence under the Coal Control Orders does not by itself establish an agency relationship; agency must be proved by a contract or other material showing that the dealer purchased on behalf of the buyers. On the facts, the dealer purchased coal on its own account, imported it under its own Form 31, and sold it on its own title. Separate billing of freight, expenses and commission did not change the real nature of the transaction.

Conclusion: Freight incurred prior to sale for transporting coal from the colliery to the dealer's destination is included in the taxable turnover, and the dealer was not proved to be a purchasing agent.

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