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TMI Blog1975 (7) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... , vegetable oils, etc. In respect of the assessment year 1966-67 he claimed exemption under the Central Sales Tax Act of a sum of Rs. 83,016.98 from the taxable turnover on the ground that it represented loading charges incurred by them and which have been separately shown in their bills as such. The assessee failed before the authorities and also the Tribunal in getting this relief. It is seen fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof, other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charted." It is seen from this provision that cost of freight or delivery if they had been separately charged could not be included in the sale price. As we have already seen, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well and in a case where the seller fixes the price ex-godown the loading and transporting would be the responsibility of the purchaser. Therefore, if in discharge of that responsibility of the purchaser the seller is willing to undertake the duties for a separate agreed charge, that will not form part of the price itself. It will be an expenditure incurred after the sale and not forming part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the exemption. In each case it will have to be found out what was the charges that were made especially because the words "handling and loading charges" seem to have been indiscriminately used for the purpose of charging loading alone. With this observation, the orders of the Tribunal, the Appellate Assistant Commissioner and the assessing officer are set aside in respect of the disputed tur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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