https://www.taxtmi.com/caselaws?id=152158 Where freight or delivery charges are separately charged, section 2 of the U.P. Sales Tax Act excludes that amount from turnover. On the factual finding that the assessee separately charged freight and octroi, those sums did not form part of the sale price for sales tax purposes. Cartage was therefore not includible in taxable turnover, and octroi was also excludable as part of delivery cost on the facts found. The question was answered in favour of the assessee. en-us Thu, 20 Apr 1978 00:00:00 +0530 Tue, 25 Jun 2013 17:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152158 Where freight or delivery charges are separately charged, section 2 of the U.P. Sales Tax Act excludes that amount from turnover. On the factual finding that the assessee separately charged freight and octroi, those sums did not form part of the sale price for sales tax purposes. Cartage was therefore not includible in taxable turnover, and octroi was also excludable as part of delivery cost on the facts found. The question was answered in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 20 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152158