https://www.taxtmi.com/caselaws?id=163756 Under the U.P. Trade Tax Act, freight or delivery charges may be excluded from turnover only when the dealer proves that they were separately charged and separately recovered from the customer. Where the dealer failed to produce the relevant contract or bills for the assessment year to establish a separate stipulation for freight, the exclusion could not be allowed. On that footing, freight formed part of the taxable turnover and the challenge to the Tribunal's order failed. en-us Fri, 18 Aug 2006 00:00:00 +0530 Wed, 09 Apr 2014 10:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163756 Under the U.P. Trade Tax Act, freight or delivery charges may be excluded from turnover only when the dealer proves that they were separately charged and separately recovered from the customer. Where the dealer failed to produce the relevant contract or bills for the assessment year to establish a separate stipulation for freight, the exclusion could not be allowed. On that footing, freight formed part of the taxable turnover and the challenge to the Tribunal's order failed. Case-Laws VAT and Sales Tax Fri, 18 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163756