https://www.taxtmi.com/caselaws?id=301991 Freight or delivery charges separately charged do not form part of turnover under the U.P. Trade Tax Act, but exclusion depends on proof that transportation consideration was separately agreed and actually paid. The contract here showed distinct supply and transportation components with separate rates, yet the decisive factual question remained whether the railway had in fact made separate payment for freight. The tribunal's order was set aside and the matter remanded for fresh adjudication, with an opportunity to adduce evidence on separate payment. en-us Thu, 23 Aug 2012 00:00:00 +0530 Fri, 29 Apr 2022 15:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301991 Freight or delivery charges separately charged do not form part of turnover under the U.P. Trade Tax Act, but exclusion depends on proof that transportation consideration was separately agreed and actually paid. The contract here showed distinct supply and transportation components with separate rates, yet the decisive factual question remained whether the railway had in fact made separate payment for freight. The tribunal's order was set aside and the matter remanded for fresh adjudication, with an opportunity to adduce evidence on separate payment. Case-Laws VAT and Sales Tax Thu, 23 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301991