1978 (8) TMI 186 - SC - VAT and Sales Tax

Whether or not the railway freight on the cement sold by the petitioner under the Cement Control Order, 1967, should be deducted from its taxable turnover for purposes of the Rajasthan Sales Tax Act, 1954, or it should be treated as the part of the sale price and liable to be taxed under the Act?

Held that:- Appeal dismissed. The amount of freight forms part of the "sale price" within the meaning of the first part of the definition and it is not necessary for the State to invoke the inclusive clause and in fact the State has not done so. The exclusion clause is, therefore, irrelevant and cannot be called in aid by the assessee.