https://www.taxtmi.com/caselaws?id=163101 Freight incurred for transporting coal from outside Uttar Pradesh into the State formed part of the dealer's turnover under the U.P. Trade Tax Act, 1948, because the railway receipts stood in the dealer's name and there was no proof of endorsement to the purchasers or delivery after such endorsement. Even where brick kiln owners paid the freight directly, the liability to pay remained with the dealer, so the payment was treated as made on the dealer's behalf. As inward freight paid before sale, it was attributable to turnover and liable to tax. en-us Fri, 25 Aug 2006 00:00:00 +0530 Fri, 21 Mar 2014 18:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163101 Freight incurred for transporting coal from outside Uttar Pradesh into the State formed part of the dealer's turnover under the U.P. Trade Tax Act, 1948, because the railway receipts stood in the dealer's name and there was no proof of endorsement to the purchasers or delivery after such endorsement. Even where brick kiln owners paid the freight directly, the liability to pay remained with the dealer, so the payment was treated as made on the dealer's behalf. As inward freight paid before sale, it was attributable to turnover and liable to tax. Case-Laws VAT and Sales Tax Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163101