9911796707
TMI Blog1969 (7) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. S.V. Gupta, Senior Advocate (A.G. Ratnaparkhi, Advocate, with him), for the appellant. -------------------------------------------------- The judgment of the court was delivered by SHAH, AG. C.J.-The appellant-company is registered as a dealer in "Indian made foreign liquor" under the Kerala General Sales Tax Act, 1963. The company has a place of business in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings for assessment of sales tax for 1963-64 the company claimed under rule 9(f) of the Kerala General Sales Tax Rules, 1963, Rs. 59,188.99 as an admissible deduction in respect of charges for "freight and handling charges" collected from the customers, in the computation of the taxable turnover. The Sales Tax Officer rejected the claim, and the order was confirmed by the Appellate Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nakulam is liable to be excluded from the taxable turnover and the taxing authorities and the High Court were in error in refusing to allow the deduction. It is common ground that the sale of the liquor took place in Ernakulam. The company arranges to transport liquor for sale from the factories to its warehouse at Ernakulam. It was not brought for any individual customer. All the expenditure inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by necessary implication for and on behalf of the purchaser after the sale when the dealer undertakes to transport the goods and to deliver the same or where the expenditure is incurred as an incident of sale. It is not intended to exclude from the taxable turnover any component of the price, expenditure incurred by the dealer which he had to incur before sale and to make the goods available to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
