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    <title>1988 (4) TMI 394 - Supreme Court</title>
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    <description>Separately charged tulai, being a delivery-related expense, is excluded from purchase price and taxable turnover under the U.P. Sales Tax Act; where it is not separately charged, it forms part of purchase price and is taxable. The question of interest was left open because it depended on the taxability of tulai, and the matter was remitted for fresh disposal.</description>
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      <description>Separately charged tulai, being a delivery-related expense, is excluded from purchase price and taxable turnover under the U.P. Sales Tax Act; where it is not separately charged, it forms part of purchase price and is taxable. The question of interest was left open because it depended on the taxability of tulai, and the matter was remitted for fresh disposal.</description>
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