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2016 (2) TMI 1254 - SC - VAT and Sales TaxValuation - Wages received to be treated as a facility charges - Includibility in the sale price - Bengal Finance (Sales Tax) Act, 1941 - HELD THAT:- The first part of Section 2(h) of the 1941 Act defined “sale price”, with which we are presently concerned, as well as the first part of Section 2(d) of the 1954 Act as also the first part of Section 2(p) of the Rajasthan Act, 1954 are similar. Reliance placed in the case of HINDUSTAN SUGAR MILLS LTD. VERSUS STATE OF RAJASTHAN & JK. SYNTHETICS LTD. VERSUS COMMERCIAL TAX OFFICER, KOTA [1978 (8) TMI 186 - SUPREME COURT] where it was held that 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. Appeal dismissed.
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