https://www.taxtmi.com/caselaws?id=159936 Amounts separately charged towards freight or delivery are excluded from turnover under the U.P. Trade Tax Act where the statutory definition expressly carves them out. On that basis, separately billed loading and unloading charges are treated as excludible from taxable turnover. By contrast, insurance charges, depot maintenance charges and forwarding charges do not fall within the same exclusion and remain includible in turnover. The operative rule is that the statutory exclusion applies only to charges specifically covered by the turnover definition and only when separately charged. en-us Fri, 04 Sep 1998 00:00:00 +0530 Thu, 05 Dec 2013 17:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159936 Amounts separately charged towards freight or delivery are excluded from turnover under the U.P. Trade Tax Act where the statutory definition expressly carves them out. On that basis, separately billed loading and unloading charges are treated as excludible from taxable turnover. By contrast, insurance charges, depot maintenance charges and forwarding charges do not fall within the same exclusion and remain includible in turnover. The operative rule is that the statutory exclusion applies only to charges specifically covered by the turnover definition and only when separately charged. Case-Laws VAT and Sales Tax Fri, 04 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159936