https://www.taxtmi.com/caselaws?id=152335 Freight separately charged and payable by the buyer is excludible from taxable turnover when it is not part of the sale price. Receipts from sale of scrap and discarded articles used in the business are includible in turnover because such sales are incidental to the dealer's business activity. Liability for tax on the last purchase of raw hides and skins remains attached at the statutory point of last purchase, and later tanning and sale of tanned hides and skins does not displace that levy. The matter resulted in partial relief only on the freight issue. en-us Mon, 13 Mar 1978 00:00:00 +0530 Sat, 29 Jun 2013 16:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152335 Freight separately charged and payable by the buyer is excludible from taxable turnover when it is not part of the sale price. Receipts from sale of scrap and discarded articles used in the business are includible in turnover because such sales are incidental to the dealer's business activity. Liability for tax on the last purchase of raw hides and skins remains attached at the statutory point of last purchase, and later tanning and sale of tanned hides and skins does not displace that levy. The matter resulted in partial relief only on the freight issue. Case-Laws VAT and Sales Tax Mon, 13 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152335