https://www.taxtmi.com/caselaws?id=163103 Freight incurred by the seller to move goods from Ahmedabad to Agra before sale formed part of the taxable turnover under the U.P. Trade Tax Act. The separate invoicing of freight was not decisive because the statutory test looked to the substance of the transaction, and the charge was part of the seller's cost of bringing the goods to the place of sale. The exclusion for freight applied only to amounts charged for and on behalf of the purchaser after sale, not to pre-sale transport expenses built into the price structure. Freight was therefore includible in sale price and not deductible from taxable turnover. en-us Mon, 06 Nov 2006 00:00:00 +0530 Sat, 22 Mar 2014 09:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163103 Freight incurred by the seller to move goods from Ahmedabad to Agra before sale formed part of the taxable turnover under the U.P. Trade Tax Act. The separate invoicing of freight was not decisive because the statutory test looked to the substance of the transaction, and the charge was part of the seller's cost of bringing the goods to the place of sale. The exclusion for freight applied only to amounts charged for and on behalf of the purchaser after sale, not to pre-sale transport expenses built into the price structure. Freight was therefore includible in sale price and not deductible from taxable turnover. Case-Laws VAT and Sales Tax Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163103