1960 (10) TMI 51 - SC - VAT and Sales Tax

Whether hardened or hydrogenated groundnut oil (commonly called Vanaspati) is "groundnut oil" within the meaning of rule of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939?

Held that:- Appeal allowed in part and the order of the High Court in so far as it denied to the appellant the benefit of the deduction in the turnover provided by rule 18(2) of the Turnover and Assessment Rules is set aside. From the contents of this invoice it would be seen that the appellant has charged a price inclusive of the railway freight and would therefore be outside the terms of rule 5(1)(g) which requires that in order to enable a dealer to claim the deduction it should be charged for separately and not included in the price of goods sold. The conditions of the rule not having been complied with, the appellant was not entitled to the deduction in respect of freight.