https://www.taxtmi.com/caselaws?id=153723 Transport charges collected in connection with delivery of bricks were treated as part of the taxable turnover because the records accepted by the Tribunal showed delivery at the purchasers' site and the price included transport charges. The assessee's claim of a separate freight arrangement was unsupported by the sales records and the reply to the pre-assessment notice, and no written agreement or convincing explanation had been produced earlier. Later-produced sale bills were not admitted, and reliance on the control order did not alter the character of the amounts collected. The inclusion of the transport charges in taxable turnover was therefore upheld. en-us Thu, 30 Jul 1981 00:00:00 +0530 Sat, 27 Jul 2013 13:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153723 Transport charges collected in connection with delivery of bricks were treated as part of the taxable turnover because the records accepted by the Tribunal showed delivery at the purchasers' site and the price included transport charges. The assessee's claim of a separate freight arrangement was unsupported by the sales records and the reply to the pre-assessment notice, and no written agreement or convincing explanation had been produced earlier. Later-produced sale bills were not admitted, and reliance on the control order did not alter the character of the amounts collected. The inclusion of the transport charges in taxable turnover was therefore upheld. Case-Laws VAT and Sales Tax Thu, 30 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153723