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2008 (8) TMI 871 - ALLAHABAD HIGH COURTWhether, on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to hold that inward freight is not part of turnover, only on the ground that it was charged separately? Held that:- Following items are excluded from the sale price:- Cash discount allowed to buyers according to the practice normally prevailing in the trade, Cost of freight or delivery, if it is separately charged in the sale bill, When the cost of installation is separately shown in the sale bill. Even for the applicability of the case of Vinod Syndicate [1987 (10) TMI 354 - SUPREME COURT OF INDIA9] necessarily a finding that freight was separately charged in the bills is required for its exclusion from "turnover". Neither the Tribunal nor the first appellate authority have examined this aspect of the case, therefore, it is desirable that the matter should go back to the Tribunal to re-examine the matter again and to record a finding with regard to the question of charging of freight separately, also. Revision allowed. Matter is restored back to the Tribunal to rehear and redecide the appeal afresh in the light of the observations made above in accordance with law
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