TMI Blog1968 (11) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... and there were two unsuccessful appeals by the petitioner to the Assistant Commissioner and the Sales Tax Appellate Tribunal. The view taken in those appeals was that, since the agreement between the petitioner and the purchasers in which were recorded the terms of the contract between them had not been produced, the deduction claimed could not be allowed. The Commercial Tax Officer recorded a finding that in the bills prepared by the petitioner the transportation charges were specified and shown separately and not included in the sale price. The firewood was collected by the petitioner in the forest in Uppinangady which was 36 miles away from Mangalore where the tile factories to which he supplied firewood are situate. The petitioner's c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction was claimed by him was specified and charged separately in the bills prepared by him and it had not been included in the price of the goods sold, rule 6(4)(f)(i) created a right to its deduction from the total turnover determined under clauses (a) and (b) of rule 6(1). Since the finding of fact recorded by the Commercial Tax Officer which was not disturbed by the Assistant Commissioner and the Tribunal was that it had been so specified and charged separately in the bills prepared by the petitioner, its deduction could not have been refused on the irrelevant ground that the contract was not entered into inside the forest or that the delivery was not made at the spot where the fuel had been collected. Whatever be the place of the contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ativing the contention that the freight, which was included in the bill was not part of the sale price, afford complete support to the claim for deduction made by the petitioner. We therefore allow this revision petition and set aside the orders of the Commercial Tax Officer, the Assistant Commissioner and the Sales Tax Appellate Tribunal by which the freight charges were disallowed. We delete from the order of assessment the inclusion of those freight charges. It is seen from the order of the Commercial Tax Officer which is affirmed by the Assistant Commissioner and the Sales Tax Appellate Tribunal that a sum of Rs. 1,000 was added to the total turnover determined as an amount which had been suppressed. It is clear that the inclusion o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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