TMI Blog1957 (2) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... llegal and for a refund of a sum of Rs. 52-15-3. The plaintiff is a piece-goods merchant carrying on business in Tirunelveli. His business consisted in purchasing goods from Bombay and Ahmedabad and selling them in retail at Tirunelveli. For the year 1949-50, his gross turnover was nearly ten lakhs of rupees; but in respect of the turnover to the extent of Rs. 3,389-11-2 representing the railway c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to his customers prepared bills showing the price which he paid at Bombay and also the railway freight which he paid for getting the goods transported to Tirunelveli as a separate item. Therefore, his contention is that under clause (g), he is entitled to claim exemption for the freight so paid at Bombay because he charged it separately in the bills which he issued to his customers. But, it is cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce- goods, under rule (4), his turnover for the purpose of the rules shall be the amount for which the goods are sold by the dealer. The amount for which the goods are sold by the plaintiff would undoubtedly include the freight, because the freight which he paid goes into the sale price which he charges for the goods when he sells them to his customers at Tirunelveli. But what is important to reme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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