https://www.taxtmi.com/caselaws?id=334823 Freight charges recovered from the purchaser are includible in taxable turnover under the U.P. Trade Tax Act where the contract shows that transport and delivery formed part of the seller's obligation. Separate billing of freight is not decisive; the controlling question is whether the goods were to be delivered as part of the bargain before sale was complete. On the facts noted, supply was to be effected at the railway siding, ownership remained with the contractor during transit, and the sale was completed only after transport and measurement at the siding, so the freight was rightly included. en-us Fri, 29 Jul 2016 00:00:00 +0530 Tue, 22 Nov 2016 11:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334823 Freight charges recovered from the purchaser are includible in taxable turnover under the U.P. Trade Tax Act where the contract shows that transport and delivery formed part of the seller's obligation. Separate billing of freight is not decisive; the controlling question is whether the goods were to be delivered as part of the bargain before sale was complete. On the facts noted, supply was to be effected at the railway siding, ownership remained with the contractor during transit, and the sale was completed only after transport and measurement at the siding, so the freight was rightly included. Case-Laws VAT and Sales Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334823