https://www.taxtmi.com/caselaws?id=421689 Freight charges separately shown in bills did not form part of taxable turnover under the U.P. Trade Tax Act because the statutory definition of turnover expressly excluded freight or delivery charges when separately charged. The HC accepted that earlier authority under the same U.P. framework had already treated separately agreed transportation charges as outside sale price and turnover, and it found reliance on a Tamil Nadu sales tax decision inapposite because the relevant U.P. provision contained a distinct exclusion. The Tribunal's view excluding such freight from turnover was left undisturbed, and the revisions were rejected. en-us Tue, 26 Apr 2022 00:00:00 +0530 Fri, 29 Apr 2022 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421689 Freight charges separately shown in bills did not form part of taxable turnover under the U.P. Trade Tax Act because the statutory definition of turnover expressly excluded freight or delivery charges when separately charged. The HC accepted that earlier authority under the same U.P. framework had already treated separately agreed transportation charges as outside sale price and turnover, and it found reliance on a Tamil Nadu sales tax decision inapposite because the relevant U.P. provision contained a distinct exclusion. The Tribunal's view excluding such freight from turnover was left undisturbed, and the revisions were rejected. Case-Laws VAT and Sales Tax Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421689