1988 (9) TMI 335

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....) of the U.P. Sales Tax Act, 1948, the Sales Tax Tribunal has directed the assessing authority to include the freight realised from the purchaser in the taxable turnover of the assessee.   The sole contention of the learned counsel for the petitioners is that the said inward freight in this case was separately charged and, therefore, it was not liable to be included in the taxable turnover....

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....7; 1988 UPTC 218. It has been held by the Supreme Court in the said case that if the freight was separately charged, the same is not liable to be included in the taxable turnover of the assessee. In view of the aforesaid decision of the Supreme Court, in my opinion, the Tribunal is in error in holding in the impugned order that the freight, which was separately charged in this case, is liable to b....