https://www.taxtmi.com/caselaws?id=383704 Exclusion of freight charges from turnover depends on proof that the freight was not part of sale consideration and that the coal supplies were sold in transit by endorsement of railway documents, or alternatively that the assessee acted only as a commission agent. The Tribunal found no documentary or other reliable evidence supporting either basis, and those concurrent factual findings disclosed no legal error. On that footing, revisional interference was not warranted and the turnover addition relating to freight charges was sustained. en-us Fri, 26 Jul 2019 00:00:00 +0530 Tue, 30 Jul 2019 06:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383704 Exclusion of freight charges from turnover depends on proof that the freight was not part of sale consideration and that the coal supplies were sold in transit by endorsement of railway documents, or alternatively that the assessee acted only as a commission agent. The Tribunal found no documentary or other reliable evidence supporting either basis, and those concurrent factual findings disclosed no legal error. On that footing, revisional interference was not warranted and the turnover addition relating to freight charges was sustained. Case-Laws VAT and Sales Tax Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383704