TMI Blog1987 (10) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... of freight was charged separately, that amount could not be included in the turnover of a dealer. That is what was done in this case. The freight was separately charged and was paid accordingly by the principals. The High Court erred in including the cost of freight in the taxable turnover of the appellant. - Civil Appeal No. 1053 of 1982, STR No. 729 of 1980 - - - Dated:- 30-10-1987 - PATHAK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-76, the appellant was assessed to sales tax on a taxable turnover of Rs. 6,16,629. This amount included the sums paid by the principals to the appellant for supplies of coal made directly by the suppliers. The assessing authority treated the sums paid on account of freight in respect of such supplies as sums includible in the taxable turnover of the appellant. The appellant proceeded in appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, it was not open to the appellant to take advantage of that clause in the explanation. Clause (i) of section 2 of the U.P. Sales Tax Act, defines the expression "turnover" as the aggregate amount for which goods are supplied or distributed by way of sale or sold, by a dealer, either directly or through another. Clause (i) of explanation II provides that "the amount for which goods are s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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