9911796707
TMI Blog1997 (9) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the order of the Joint Commissioner who has suo motu revised the order of the Appellate Assistant Commissioner in respect of the petitioner's assessment for the year 1986-87 and has held that the freight handling and incidental charges though billed separately for the price of the goods sold f.o.r. factory are liable to be taxed. 2.. Having perused the orders of the Joint Commissioner, and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills for the freight and other incidental expenses were raised. 5.. The fact that there are two separate bills, one for the value of the goods sold, and the other for freight charges and handling charges, is not in dispute. It is surprising as to how the Joint Commissioner on these facts reached the conclusion that he did namely, that the cost of freight and handling charges forms part of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... freight paid with reference to the consignment. It was in that context the court held that such expenses are presale expenses. 7.. That decision is not of assistance in deciding the present case. The Central Sales Tax Act, 1956, has its own definition of "sale price" which is as under: "2(h) 'sale price' means the amounts payable to a dealer as consideration for the sale of any goods, less any s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nactment. Moreover, the transportation, in this case was undertaken on behalf of the buyer. 9.. The Joint Commissioner was clearly in error in holding that the freight and other incidental charges, though billed separately, were to be included in the turnover of the petitioner for assessment, under the Central Sales Tax Act, 1956. The impugned order of the Joint Commissioner is therefore set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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