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1962 (9) TMI 36 - HC - VAT and Sales TaxExtract: .......is clear from rule 7(1)(g) which says All amounts falling under the following two heads. when specified and charged for by the dealer separately, without including them in the price of the goods sold- (i) freight (ii) charges for packing and delivery and other such like services . 5.. The T.R.C. fails and is dismissed, No costs. Petition dismissed.
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