https://www.taxtmi.com/caselaws?id=190539 Freight did not form part of the dealer's taxable turnover where the sale bills showed only ex-colliery price, taxes and handling charges, and freight was neither charged by the dealer nor paid to it. Inclusion in turnover was justified only if freight formed part of the sale bill or was treated as part of the sale consideration. Authorities dealing with dealer-incurred expenditure were distinguished because, on the undisputed facts, the purchasers bore freight directly. Notices and consequential orders under Section 21 were therefore unsustainable. en-us Fri, 13 Jan 1989 00:00:00 +0530 Sat, 18 Feb 2017 13:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190539 Freight did not form part of the dealer's taxable turnover where the sale bills showed only ex-colliery price, taxes and handling charges, and freight was neither charged by the dealer nor paid to it. Inclusion in turnover was justified only if freight formed part of the sale bill or was treated as part of the sale consideration. Authorities dealing with dealer-incurred expenditure were distinguished because, on the undisputed facts, the purchasers bore freight directly. Notices and consequential orders under Section 21 were therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 13 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190539