https://www.taxtmi.com/caselaws?id=165041 Freight charges and trade tax separately charged in bills do not form part of turnover under the U.P. Trade Tax Act when the record shows they were realised distinctly from the sale price. The court relied on the bills and supporting certificate as the best evidence of separate charging and rejected any presumption that those amounts were included in the sale price. In the absence of documentary basis for an inclusive arrangement, the assessing authority could not add the separately charged freight and trade tax to taxable turnover. The assessee was therefore entitled to exclusion of those amounts from turnover. en-us Wed, 22 Sep 2010 00:00:00 +0530 Wed, 24 Sep 2014 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165041 Freight charges and trade tax separately charged in bills do not form part of turnover under the U.P. Trade Tax Act when the record shows they were realised distinctly from the sale price. The court relied on the bills and supporting certificate as the best evidence of separate charging and rejected any presumption that those amounts were included in the sale price. In the absence of documentary basis for an inclusive arrangement, the assessing authority could not add the separately charged freight and trade tax to taxable turnover. The assessee was therefore entitled to exclusion of those amounts from turnover. Case-Laws VAT and Sales Tax Wed, 22 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165041