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    <title>2019 (7) TMI 1400 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the Trade Tax Tribunal&#039;s decision to include freight charges in the turnover of the assessee. The Court remanded the matter to determine if there was a sale in transit and if the assessee acted as a commission agent. The Court found that the claims of sale by endorsement and acting as a commission agent were not substantiated with evidence. Additionally, the Court rejected the new plea that the sale was completed during transit, affirming the inclusion of freight charges in the turnover.</description>
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    <pubDate>Fri, 26 Jul 2019 00:00:00 +0530</pubDate>
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      <title>2019 (7) TMI 1400 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=383704</link>
      <description>The High Court upheld the Trade Tax Tribunal&#039;s decision to include freight charges in the turnover of the assessee. The Court remanded the matter to determine if there was a sale in transit and if the assessee acted as a commission agent. The Court found that the claims of sale by endorsement and acting as a commission agent were not substantiated with evidence. Additionally, the Court rejected the new plea that the sale was completed during transit, affirming the inclusion of freight charges in the turnover.</description>
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      <pubDate>Fri, 26 Jul 2019 00:00:00 +0530</pubDate>
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