TMI Blog1962 (1) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... 48, is entitled to deduct from his gross turnover the transport charges paid by him and included in his invoices; and (2) whether he is entitled to deduct from his gross turnover the royalty paid by him to the State Government. The petitioner is a dealer in iron ore. He sold goods to several customers. He also undertook to deliver those goods at the places mentioned by his customers as per terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the only sub-rule with which we are concerned, reads: "The tax or taxes under section 3 or 5 or the notification or notifications under section 6(1) shall be levied on the net turnover of a dealer. In determining the net turnover the amounts specified in clauses (a) to (k) shall, subject to the conditions specified therein, be deducted from the gross turnover of a dealer. Clause (g) under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a constituent part of the price fixed. The meaning of rule 2(1)(g) is quite plain and therefore there is no need to take any assistance from decided cases. If assistance is necessary from decided cases, we may usefully refer to the decision in Nabhi Brothers v. Commissioner of Sales Tax, Orissa[1960] 11 S.T.C. 605., and also from the observations of the Supreme Court in Tungabhadra Industries, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... General Sales Tax Act) which requires that in order to enable a dealer to claim the deduction it should be charged for separately and not included in the price of goods sold. The conditions of the rule not having been complied with, the appellant was not entitled to the deduction in respect of freight." No doubt, the Supreme Court was considering a converse case. But the observations of their Lo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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