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1998 (9) TMI 539 - SUPREME COURTWhether the freight charges collected separately by the revision petitioner from the wholeseller for the purpose of transportation of the goods from the factory site to the door of the buyer could be included in the sales turnover of the revision petitioner for the purpose of computation of the sales tax? Whether the octroi charges collected and paid by the revision petitioner on the value of the goods imported into the buyer’s place can be charged to sales tax in the hands of the revision petitioner? Held that:- Appeal dismissed. We are entirely in agreement with the view taken by the High Court on the question of freight. The facts, as set down in the order of the Tribunal, did not warrant its conclusion that the agreement between the respondent and its wholesalers was a sham in so far as it related to the option regarding transportation of the respondent’s products. The only question of law that was raised in the special leave petition relates to freight. There is no question of law that relates to octroi and, therefore, the leave that has been granted must be held to be limited to the aspect of freight.
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