https://www.taxtmi.com/caselaws?id=153192 Inward freight paid directly by the purchaser formed part of the dealer's turnover and sale price under the U.P. Sales Tax Act. The Court treated turnover as the aggregate amount for which goods are sold and held that the inclusive wording in the relevant explanation does not narrow the main charging concept. Because the coal was procured, transported, invoiced at the dealer's depot, and delivered under his directions, freight paid by the purchaser still represented part of the consideration for the sale. The Court rejected the argument that direct payment to truck owners excluded freight from taxable turnover. en-us Mon, 15 Jun 1981 00:00:00 +0530 Fri, 19 Jul 2013 12:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153192 Inward freight paid directly by the purchaser formed part of the dealer's turnover and sale price under the U.P. Sales Tax Act. The Court treated turnover as the aggregate amount for which goods are sold and held that the inclusive wording in the relevant explanation does not narrow the main charging concept. Because the coal was procured, transported, invoiced at the dealer's depot, and delivered under his directions, freight paid by the purchaser still represented part of the consideration for the sale. The Court rejected the argument that direct payment to truck owners excluded freight from taxable turnover. Case-Laws VAT and Sales Tax Mon, 15 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153192