1979 (10) TMI 201

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..... he 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 s .....

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..... C. 13 (S.C.); [1979] 1 S.C.R. 276. It has been held by this Court in that case that by reason of the provisions of the Cement Control Order which governed the transactions of sale of cement entered into by the assessee with the purchasers, the amount of freight formed part of the "sale price" within the meaning of the first part of the definition of that term in section 2(h) of the Central Sales T .....

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