TMI Blog1995 (7) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 (hereinafter referred to as "the Act"). The turnover no doubt relates to inter-State sale coming under the Central Sales Tax Act, 1956 and the relevant assessment year is 1983-84. 2.. The only question is whether the transportation charges to the extent of Rs. 2,00,000 and the insurance charges to the extent of Rs. 20,000 form part of the "sale price" as defined under section 2(h) of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot have been charged to tax as forming part of the sale price. The relevant portions of the said purchase order, giving out the terms and conditions of the purchase, run as follows: "Price: The total price for design, manufacture, testing at works, supply duly packed and insured during transit and also insured thereafter upto commissioning, of 1 No. 30T gantry crane.........shall be Rs. 21,63,67 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and commissioning of the crane is satisfactorily completed............. 2. Sales tax and excise duty: The prices detailed above are exclusive of excise duty, sales tax.........." (Emphasis* supplied) 3. All that learned counsel for the petitioner contends is that the above referred to Rs. 18,01,675 alone is the sale price and the transportation charges and insurance charges coming under entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid to be in any way wrong. 4.. Further, it is significant to note that even the erection charge to the extent of Rs. 1,42,000 is treated as part of sale price and the assessee also has not taken exception to it. At any rate, we are unable to see any error of law as such in view of the fact that the inference drawn by the authorities below, based on the abovesaid purchase order, cannot be said t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether it includes excise duty or sales tax or freight. The only relevant question to ask is as to what is the amount payable by the purchaser to the dealer as consideration for the sale and not as to what is the net consideration retainable by the dealer." (Emphasis* supplied) 6.. We, therefore, see no merit in this revision and accordingly it is dismissed with costs. Counsel fee Rs. 1,000. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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