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    <title>2015 (4) TMI 492 - RAJASTHAN HIGH COURT</title>
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    <description>The court upheld the inclusion of freight charges in the sales turnover for sales tax purposes, as the petitioner-assessee failed to prove separate reimbursement of freight charges as required by the RVAT Act. The contractual terms indicated that freight was part of the sales turnover, and the burden of proof lay with the assessee, who did not provide sufficient evidence. Citing relevant case law, the court ruled in favor of the Revenue, affirming the Tax Board&#039;s decision without costs awarded to either party.</description>
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    <pubDate>Fri, 20 Mar 2015 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=258610</link>
      <description>The court upheld the inclusion of freight charges in the sales turnover for sales tax purposes, as the petitioner-assessee failed to prove separate reimbursement of freight charges as required by the RVAT Act. The contractual terms indicated that freight was part of the sales turnover, and the burden of proof lay with the assessee, who did not provide sufficient evidence. Citing relevant case law, the court ruled in favor of the Revenue, affirming the Tax Board&#039;s decision without costs awarded to either party.</description>
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      <pubDate>Fri, 20 Mar 2015 00:00:00 +0530</pubDate>
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