https://www.taxtmi.com/caselaws?id=151200 Separately collected loading or delivery charges on ex-factory sales were excluded from taxable turnover where the statutory conditions for treating them as freight-related charges were satisfied, so relief followed on that item. Turnover arising from consignment sales could not be taxed again in the principal's hands where the same turnover had already suffered tax in the hands of the sub-agent, and the deduction for turnover already taxed applied. The same single sale could not be subjected to tax twice merely because it moved through a consignment chain, and the assessment was set aside to that extent. en-us Thu, 07 Aug 1975 00:00:00 +0530 Sat, 01 Jun 2013 15:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151200 Separately collected loading or delivery charges on ex-factory sales were excluded from taxable turnover where the statutory conditions for treating them as freight-related charges were satisfied, so relief followed on that item. Turnover arising from consignment sales could not be taxed again in the principal's hands where the same turnover had already suffered tax in the hands of the sub-agent, and the deduction for turnover already taxed applied. The same single sale could not be subjected to tax twice merely because it moved through a consignment chain, and the assessment was set aside to that extent. Case-Laws VAT and Sales Tax Thu, 07 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151200