2003 (5) TMI 504

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.... part of turnover or not, these two revisions have been filed for the assessment years 1984-85 and 1985-86. 2.. The Trade Tax Tribunal, Agra, by a common order passed in Second Appeal No. 183 of 1991 (1984-85) and Second Appeal No. 81 of 1991 (1985-86) has held that the freight though charged separately, will form part of the turnover as the sale was for destination and as per conditions of the....

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....shall form part of sale price. 5.. Heard Sri Bharat Ji Agrawal, Senior Advocate, in support of the revision and the Standing Counsel. 6.. Reliance was placed upon [1989] 73 STC 317 (SC); 1988 UPTC 218 (Vinod Coal Syndicate v. Commissioner of Sales Tax). It was held therein that freight separately charged and paid by the principals and not by the dealer was not to be included in the taxable t....