https://www.taxtmi.com/caselaws?id=164318 Under the U.P. Trade Tax Act, transportation charges cannot be excluded from turnover merely because separate accounting entries exist; where goods are supplied at the customer's site for a lump-sum price, bills and account records require factual verification. The transportation issue therefore requires fresh determination. Retention of security on non-returned empty bottles may constitute a taxable sale because ownership is treated as transferred. In contrast, transfer of empty bottles through exchange is distinct from sale and is not taxable as a sale. en-us Wed, 06 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2014 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164318 Under the U.P. Trade Tax Act, transportation charges cannot be excluded from turnover merely because separate accounting entries exist; where goods are supplied at the customer's site for a lump-sum price, bills and account records require factual verification. The transportation issue therefore requires fresh determination. Retention of security on non-returned empty bottles may constitute a taxable sale because ownership is treated as transferred. In contrast, transfer of empty bottles through exchange is distinct from sale and is not taxable as a sale. Case-Laws VAT and Sales Tax Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164318