1978 (4) TMI 217 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that cartage and octroi should be excluded from the taxable turnover of the assessee for the assessment year 1966-67. The Judge (Revisions) found that the cost of freight and octroi was not liable to be included in the turnover as they were separately charged. The court ruled in favor of the assessee, granting them costs of Rs. 200.