https://www.taxtmi.com/caselaws?id=164318 Transportation charges said to be separately charged could not be excluded from turnover without examining the bill and account records; the factual basis was therefore left for fresh determination. Non-return of empty bottles against forfeiture of security was treated as transferring ownership, so the retained amount was taxable as sale. Exchange of empty bottles was treated as distinct from sale, so it fell outside the taxable turnover. The note thus distinguishes between lump-sum supply with disputed transport charges, forfeiture on non-return of bottles, and barter-like exchange, applying trade tax principles under the U.P. Trade Tax Act, 1948. 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 Transportation charges said to be separately charged could not be excluded from turnover without examining the bill and account records; the factual basis was therefore left for fresh determination. Non-return of empty bottles against forfeiture of security was treated as transferring ownership, so the retained amount was taxable as sale. Exchange of empty bottles was treated as distinct from sale, so it fell outside the taxable turnover. The note thus distinguishes between lump-sum supply with disputed transport charges, forfeiture on non-return of bottles, and barter-like exchange, applying trade tax principles under the U.P. Trade Tax Act, 1948. Case-Laws VAT and Sales Tax Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164318