TaxTMI 
TaxTMI 
2010 (9) TMI 977
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....rom payment of tax in view of the definition of "turnover" as contained in section 2(i), Explanation II(i) of the Trade Tax Act, 1948. The assessing authority disallowed the exemption against which an appeal was filed which was allowed and the matter was remitted back to the assessing authority. The assessing authority passed a fresh assessment order, which was verbatim with the earlier assessment order and again disallowed the exemption. The revisionist being aggrieved, filed an appeal which was rejected and thereafter preferred a second appeal before the Trade Tax Tribunal which was also dismissed. For the assessment year 1999-2000, the exemption was again disallowed and ultimately the second appeal was also filed before the Tribunal. Bo....
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....delivery or cost of installation or the amount realised as trade tax on sale or purchase of goods, when such cost or amount is separately charged." The aforesaid provision clearly indicates that if freight and trade tax is charged separately and is also realised separately then the amount, so realised, cannot be treated as part of the turnover. The tax liability with regard to freight charges and trade tax can only be fixed on a categorical finding being given, namely, that the freight charges and trade tax has not been realised separately and that it was inclusive of the price of the goods sold. It was, therefore, incumbent upon the assessing authority to examine all the bills and give a specific and categorical finding as to how much of ....