Separately charged freight excluded from taxable turnover under the U.P. Trade Tax Act; revisions rejected.

Freight charges separately shown in bills did not form part of taxable turnover under the U.P. Trade Tax Act because the statutory definition of turnover expressly excluded freight or delivery charges when separately charged. The HC accepted that earlier authority under the same U.P. framework had already treated separately agreed transportation charges as outside sale price and turnover, and it found reliance on a Tamil Nadu sales tax decision inapposite because the relevant U.P. provision contained a distinct exclusion. The Tribunal's view excluding such freight from turnover was left undisturbed, and the revisions were rejected.

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Issues: Whether freight charges separately shown in the bills formed part of the taxable turnover under the U.P. Trade Tax Act.

Analysis: The issue was governed by the specific turnover definition under the U.P. Trade Tax Act, which excludes freight or delivery charges when such charges are separately charged. The Court also noted that an earlier decision on the same statutory framework had already taken the view that separately agreed transportation charges do not become part of the sale price or turnover. The reliance placed on the decision under the Tamil Nadu sales tax regime was found inapposite because the applicable provision in the U.P. Act contained a distinct exclusion.

Conclusion: Freight charges separately charged did not form part of the taxable turnover under the applicable U.P. law, and the revisions failed.

Final Conclusion: The Tribunal's view excluding separately charged freight from turnover was left undisturbed, and the revisions were rejected.

Ratio Decidendi: Where the governing turnover definition expressly excludes separately charged freight or delivery charges, such amounts do not enter the taxable turnover.

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