TMI Blog1981 (7) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-70. The assessee carries on business in the manufacture and sale of bricks. The total and taxable turnover for the relevant assessment year was fixed at Rs. 2,76,967.37 and Rs. 2,04,892 respectively by an order dated 23rd October, 1970, and on that order, the assessee was also granted exemption from tax in respect of transport charges, that is, charges in transporting of bricks from the brick ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e did not produce any written agreement between the seller and the buyer with respect to delivery charges. He therefore revised the turnover by including the transport charges as part of the taxable turnover. The Appellate Assistant Commissioner dismissed the appeal and the assessee appealed to the Tribunal. The Tribunal, after discussing the facts came to the conclusion that it is not possible to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Only at the time of hearing, before us, the learned counsel for the petitioner brought to our notice certain sale bills, which according to him, mention the freight charges separately. The assessee had not produced them at any earlier stage and we do not find it possible to admit the same at this stage, especially when the assessee had failed to produce the same at any earlier stage of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gister of sales tax, it could be inferred that the assessee had treated the total amount received as a single sale amount. Even in the reply to the preassessment notice, the assessee did not controvert the postulates in the notice, and did not state that the delivery of the goods were only at the vendor's site. The notice had pointed out that in all the contracts the delivery of the goods were m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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