https://www.taxtmi.com/caselaws?id=102902 Freight separately charged and paid by the principals was excluded from taxable turnover under the U.P. Sales Tax Act, 1948. The turnover definition covered the aggregate amount for which goods were sold, but its Explanation expressly excluded cost of freight or delivery when separately charged. Applying that statutory exclusion, the Court held that freight paid separately could not be added to the dealer's turnover. The inclusion of such freight in taxable turnover was therefore unsustainable. en-us Fri, 30 Oct 1987 00:00:00 +0530 Tue, 10 Sep 2013 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102902 Freight separately charged and paid by the principals was excluded from taxable turnover under the U.P. Sales Tax Act, 1948. The turnover definition covered the aggregate amount for which goods were sold, but its Explanation expressly excluded cost of freight or delivery when separately charged. Applying that statutory exclusion, the Court held that freight paid separately could not be added to the dealer's turnover. The inclusion of such freight in taxable turnover was therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 30 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102902