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1979 (10) TMI 201 - SUPREME COURTWhether in respect of transactions of sale of cement effected by the appellant under the provisions of the Cement Control Order, the amount of freight formed part of the "sale price" within the meaning of the definition of that term in section 2(h) of the Central Sales Tax Act, 1956, and was includible in the taxable turnover of the appellant? Held that:- Reject the appeal - question is no longer res integra as it stands concluded in Hindustan Sugar Mills v. State of Rajasthan [1978 (8) TMI 186 - SUPREME COURT OF INDIA] wherein held that the amount of freight formed part of the sale price and was rightly included in the taxable turnover of the appellant.
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