1991 (9) TMI 334

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..... sees against the order of the Joint Commissioner, Commercial Taxes, relates to the taxable turnover of Rs. 77,250 as determined by the assessing authority. The said turnover relates to the charges received by the assessees for printing, packing, freight, etc., of the calendars supplied to the distributors free of cost. The assessees questioned the assessment in appeal before the Appellate Assista .....

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..... y the assessees is made up of charges for packing, freight and printing of the name of the distributors. Prices for calendars are not involved in this amount. The Appellate Assistant Commissioner, returned a specific finding to the effect that the disputed turnover of Rs. 77,250 pertained to packing, freight and printing of the purchaser's name and that there was no transfer of any property involv .....

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..... of calendars and represented only packing, freight and printing charges. As a matter of fact, the Joint Commissioner while observing that the calendars had been supplied for consideration, went on to define "consideration" as "charges for printing, packing, freight, etc." We fail to see how collection of charges for printing, packing, freight, etc., which are nothing but expenses for sale promoti .....

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