https://www.taxtmi.com/caselaws?id=164702 Under the U.P. Trade Tax Act, inward freight forms part of turnover unless the dealer affirmatively proves facts bringing the transaction within the exclusion for sale price, applied on the same basis as section 2(h) of the CST Act. A claimed agency relationship must be supported by evidence of principal-agent dealings, including privity of contract and the factual basis for separate freight charges in the bills. On the stated facts, there was no proof of agency and no clear examination of whether freight was separately charged, so the issue required fresh consideration by the Tribunal. en-us Thu, 14 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164702 Under the U.P. Trade Tax Act, inward freight forms part of turnover unless the dealer affirmatively proves facts bringing the transaction within the exclusion for sale price, applied on the same basis as section 2(h) of the CST Act. A claimed agency relationship must be supported by evidence of principal-agent dealings, including privity of contract and the factual basis for separate freight charges in the bills. On the stated facts, there was no proof of agency and no clear examination of whether freight was separately charged, so the issue required fresh consideration by the Tribunal. Case-Laws VAT and Sales Tax Thu, 14 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164702