1988 (6) TMI 305

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..... ee. The assessee, Andhra Pradesh Paper Mills, Rajahmundry is a manufacturer of paper. For the assessment years 1970-71, 1971-72 and 1972-73, the assessee claimed exemption in respect of the turnover representing freight charges and certain other items. In this case we are concerned only with the freight charges. The plea was negatived by the assessing authority. Before the Tribunal, the first of t .....

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..... goods passes to the buyer only on the expiry of seven days from the date of arrival of goods at the destination point. This contention was rejected by the Tribunal. Clause 4(e) reads as follows: "Buyers will inspect the goods immediately on arrival thereof and will within 7 days from the date of arrival give sellers notice of any matter or thing by reason whereof they may allege that the goods .....

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..... ake any difference to the position obtaining under the other clauses, which provide that title to the goods passes, the moment the goods are put on rail. As stated above, the freight charges were payable by the purchaser though by way of accommodation and understanding, the assessee paid them first and recovered and recouped the same from the purchaser later. The tax revision case accordingly fa .....

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