https://www.taxtmi.com/caselaws?id=159760 Separately charged insurance charges for transit of goods to the buyer do not form part of turnover under the U.P. Sales Tax Act, 1948 when they relate only to transit risk and are billed apart from the sale price. Turnover includes the aggregate sale price and sums charged for anything done by the dealer in respect of the goods sold before delivery, but it excludes cost of freight or delivery when separately charged. Transit insurance of this kind is treated as an expenditure connected with delivery, not as consideration for the goods, and is therefore not taxable as part of turnover. en-us Wed, 25 Nov 1998 00:00:00 +0530 Sat, 30 Nov 2013 17:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159760 Separately charged insurance charges for transit of goods to the buyer do not form part of turnover under the U.P. Sales Tax Act, 1948 when they relate only to transit risk and are billed apart from the sale price. Turnover includes the aggregate sale price and sums charged for anything done by the dealer in respect of the goods sold before delivery, but it excludes cost of freight or delivery when separately charged. Transit insurance of this kind is treated as an expenditure connected with delivery, not as consideration for the goods, and is therefore not taxable as part of turnover. Case-Laws VAT and Sales Tax Wed, 25 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159760