TMI Blog2011 (8) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... s already collected the price of the goods and after delivery if he receives the transportation charges, then the said amount does not form part of the taxable turnover as it is not a part of the sale consideration or paid prior to sale of the goods. That appears to be a clear manifestation of the intention by the Legislature as contained in various definitions referred to above and the clarifications issued by the Government. In that view of the matter, the order passed by the revisional authority is strictly in accordance with law, whereas the appellate authority was carried away by the legal position prior to the enactment of the Act and thus he got confused himself without looking into the express provisions contained in the Act. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods passes to the consignee at the time of delivery. All amounts received prior to the delivery constitute the value of the goods, which may include the transportation charges also. Under these circumstances, the assessing authority as well as the Appellate Commissioner held that the sales tax is payable on the total amount of the goods plus freight charges. That order has been set aside by the Appellate Tribunal on the ground that the transportation charges are fixed separately for each items and the same are collected in the tax invoices and paid to the transporters. Therefore, the transportation charges so collected are part of the post-sale expenditure and are not liable to be included in the total turnover. 3. In the first pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m part of the taxable turnover as it is not a part of the sale consideration or paid prior to sale of the goods. That appears to be a clear manifestation of the intention by the Legislature as contained in various definitions referred to above and the clarifications issued by the Government. In that view of the matter, the order passed by the revisional authority is strictly in accordance with law, whereas the appellate authority was carried away by the legal position prior to the enactment of the Act and thus he got confused himself without looking into the express provisions contained in the Act. The revisional authority was therefore justified in interfering with the order as the order was prejudicial to the remedy. 4. In that view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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