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1955 (10) TMI 28 - HC - VAT and Sales TaxExtract: ....... the Appellate Assistant Commissioner is restored and, accordingly, the freight charges of Rs. 56,35,314 forms part of the sale price and, therefore, taxable. 22. In that view of the matter, the orders passed by the Tribunal in both the assessment years are set aside and the revisions filed by the department are allowed. No costs. Petition allowed.
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