https://www.taxtmi.com/caselaws?id=163102 Freight paid by a seller to bring coal from the colliery to its own place of business before sale is part of the cost of acquisition and forms part of taxable turnover under section 2(i) of the U.P. Trade Tax Act, 1948; merely showing freight separately in the invoice does not change that character. Commission agency cannot be inferred from possession of a B licence under the Coal Control Order or from separate billing of freight and commission alone. Agency depends on the real nature of the transaction and a proved contract of agency, so the agency issue required fresh factual determination. en-us Tue, 09 Nov 2004 00:00:00 +0530 Fri, 21 Mar 2014 18:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163102 Freight paid by a seller to bring coal from the colliery to its own place of business before sale is part of the cost of acquisition and forms part of taxable turnover under section 2(i) of the U.P. Trade Tax Act, 1948; merely showing freight separately in the invoice does not change that character. Commission agency cannot be inferred from possession of a B licence under the Coal Control Order or from separate billing of freight and commission alone. Agency depends on the real nature of the transaction and a proved contract of agency, so the agency issue required fresh factual determination. Case-Laws VAT and Sales Tax Tue, 09 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163102