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1979 (8) TMI 186 - SUPREME COURTWhether, in sales of cement effected by the appellant under the Cement Control Order, 1967, the amount of freight formed part of the "sale price" so as to be exigible to sales tax under the Central Sales Tax Act, 1956, and the Rajasthan Sales Tax Act, 1954? Held that:- Appeal allowed. Having regard to the opinion of the Law Department of the Government of India, no clause was introduced in the contract with the Director-General of Supplies and Disposals providing for reimbursement of the amount of sales tax to the appellant in case the appellant was liable to pay the same under the Central Sales Tax Act, 1956, and the Rajasthan Sales Tax Act, 1954. We thought that in the absence of any such clause in the contract, there would be no legal liability on the Central Government to pay to the appellant the amount of sales tax on the freight component of the price in respect of transactions of sale of cement entered into by the appellant with the Director-General of Supplies and Disposals
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