https://www.taxtmi.com/caselaws?id=263427 Freight paid on coal transported under railway receipts issued in the dealer's name was held includible in turnover for tax purposes because the receipts showed advance payment and there was no material to indicate that the freight was borne by anyone other than the assessee. The Court applied its earlier view that, where goods are brought from outside the State before sale, freight incurred for transport forms part of turnover; if the purchaser pays it, the payment is treated as made on behalf of the dealer. On those facts, inclusion of freight in turnover was upheld against the assessee. en-us Fri, 07 Mar 2014 00:00:00 +0530 Wed, 02 Sep 2015 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263427 Freight paid on coal transported under railway receipts issued in the dealer's name was held includible in turnover for tax purposes because the receipts showed advance payment and there was no material to indicate that the freight was borne by anyone other than the assessee. The Court applied its earlier view that, where goods are brought from outside the State before sale, freight incurred for transport forms part of turnover; if the purchaser pays it, the payment is treated as made on behalf of the dealer. On those facts, inclusion of freight in turnover was upheld against the assessee. Case-Laws VAT and Sales Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263427