https://www.taxtmi.com/caselaws?id=156169 Freight separately charged in the assessee's bills was not includible in taxable turnover under section 11(8) of the U.P. Sales Tax Act, 1948, because the controlling legal position treats separately disclosed freight as outside the taxable turnover. The Tribunal had nonetheless directed inclusion despite the bills expressly showing the freight amount separately, but that approach was unsustainable on the applied legal principle. The Court therefore held that separate freight charges could not be brought into the taxable turnover, and the petition succeeded. en-us Wed, 21 Sep 1988 00:00:00 +0530 Sat, 14 Sep 2013 13:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156169 Freight separately charged in the assessee's bills was not includible in taxable turnover under section 11(8) of the U.P. Sales Tax Act, 1948, because the controlling legal position treats separately disclosed freight as outside the taxable turnover. The Tribunal had nonetheless directed inclusion despite the bills expressly showing the freight amount separately, but that approach was unsustainable on the applied legal principle. The Court therefore held that separate freight charges could not be brought into the taxable turnover, and the petition succeeded. Case-Laws VAT and Sales Tax Wed, 21 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156169