https://www.taxtmi.com/caselaws?id=177161 Freight incurred before sale for transporting coal from the colliery to the dealer's destination forms part of taxable turnover because it is part of the dealer's cost of acquisition and the sale price, even if separately shown in invoices. The freight exclusion applies only to transport charges paid after purchase for delivery to the buyer, not to pre-sale carriage arranged by the seller. A B-licence under the Coal Control Orders does not by itself establish a purchasing agency; agency must be proved by contract or other material showing purchase on behalf of buyers. Separate billing of freight, expenses and commission does not alter the true nature of a sale made on the dealer's own account. en-us Tue, 31 Aug 2004 00:00:00 +0530 Mon, 01 Jul 2024 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177161 Freight incurred before sale for transporting coal from the colliery to the dealer's destination forms part of taxable turnover because it is part of the dealer's cost of acquisition and the sale price, even if separately shown in invoices. The freight exclusion applies only to transport charges paid after purchase for delivery to the buyer, not to pre-sale carriage arranged by the seller. A B-licence under the Coal Control Orders does not by itself establish a purchasing agency; agency must be proved by contract or other material showing purchase on behalf of buyers. Separate billing of freight, expenses and commission does not alter the true nature of a sale made on the dealer's own account. Case-Laws VAT and Sales Tax Tue, 31 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177161