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2008 (7) TMI 896 - HC - VAT and Sales TaxLevy of sales tax on the amount of freight charged by the respondent-assessee from its purchasers by raising debit notes for the amount of freight on the purchasers of cement Held that:- The invoices and delivery challans in question clearly stipulated that the contract is ex-works and not f.o.r. destination. In the list of purchasers quoted in the assessment order even if the price is shown to be inclusive of freight in branch, to head office communications of the assessee, respondent-company, it cannot mean that such is the contract between the respondent, assessee-company and the purchasing dealers. Therefore, this court is of the opinion that the Tax Board having decided on these materials and evidence before it that contract in question was ex-works and not f.o.r. destination, these findings of facts are not found to be perverse in any manner and are not required to be disturbed in the revisional jurisdiction. Freight charges charged from the purchaser and dealers in contract of ex-works sale by way of debit notes was not exigible to sales tax under the provisions of the CST Act, 1956. See Hindustan Sugar Mills Ltd. [1978 (8) TMI 186 - SUPREME COURT OF INDIA]. Revision petitions filed by the Revenue dismissed .
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