https://www.taxtmi.com/caselaws?id=154313 Transport charges separately shown in the bills were deductible from turnover because they reflected an independent bargain for carriage and not part of the goods' sale price, satisfying rule 6(c)(i). The second-hand lorry sale could not be treated as exempt on a second-sale basis merely because the vehicle had changed hands several times in the State; exemption also depended on whether earlier sales were taxable sales by dealers in the course of business. The present sale was taxable in the assessee's hands, but the taxability of earlier sales remained unresolved and required fresh consideration. en-us Mon, 30 Jul 1984 00:00:00 +0530 Sat, 17 Aug 2013 12:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154313 Transport charges separately shown in the bills were deductible from turnover because they reflected an independent bargain for carriage and not part of the goods' sale price, satisfying rule 6(c)(i). The second-hand lorry sale could not be treated as exempt on a second-sale basis merely because the vehicle had changed hands several times in the State; exemption also depended on whether earlier sales were taxable sales by dealers in the course of business. The present sale was taxable in the assessee's hands, but the taxability of earlier sales remained unresolved and required fresh consideration. Case-Laws VAT and Sales Tax Mon, 30 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154313