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1992 (10) TMI 228 - SUPREME COURT
Whether, the freight charges incurred by a dealer in the despatch of cement to the place of the customer could be deducted from the total turnover of the dealer under the Central Sales Tax Act, 1956, Tamil Nadu General Sales Tax Act, 1959, and the Tamil Nadu Additional Sales Tax Act, 1970?
Whether, the packing charges being the cost of the packing materials used by the dealer in packing cement for being delivered to his customers could be properly excluded from his total turnover for the assessment of sales tax?
Whether, the excise duty paid on packing materials used by a dealer for packing cement to be sold to his customers can be excluded in his total turnover?
Held that:- Assessee's appeal dismissed. The freight charges should be included in arriving at the taxable turnover for the purposes of CST and TNST and that packing charges and excise duty thereon should also be included in arriving at the taxable turnover for purposes of both CST and TNST