TMI Blog2019 (1) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... ngle instance of collection of consolidated amount and that the sale is completed only after delivery of RMC at the site of the customer and not even a single buyer was enquired and there was no material available with the Assessing Officer. The Tribunal committed a serious error in deciding the questions against the assessee - appeal allowed - the substantial questions framed for consideration are decided in favour of the assessee. - Tax Case (Revision) Nos.10 and 11 of 2013 - - - Dated:- 13-12-2018 - Mr. Justice T.S. Sivagnanam And Mr. Justice N. Sathish Kumar For the Petitioner : Ms.P.Kanthi Visalakshi For the Respondent : Mr.V.Haribabu Addl.Govt.Pleader JUDGMENT T.S.SIVAGNANAM, J. These appeals by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of conjecture and surmise and contrary to the documentary evidence let in and the trade practice as recognized by statutory bodies functioning under fiscal legislations through Circular No.368/1/98 dated 6.1.1998 . 3. The assessee is engaged in various lines of business and the subject appeals pertain to the claim for deduction made by the assessee in respect of freight and pumping charges of Ready Mix Concrete (RMC) manufactured with the ingredients like jelly, sand, cement etc., at the assessee's factory. The assessee's case is that the RMC so manufactured by them is stored in huge cello's and then sold to the buyers ex-works. The goods sold ex-works are moved in Transit Mixture Vehicle (TMV) on the buyers' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter to the Tribunal by way of appeal. The Tribunal allowed the Revenue's appeal by following the decision of the HIgh Court of Karnataka in ACC Ltd. v. State of Karnataka, [(2012) 52 VST 129 (Karn)]. Aggrieved by the said order, the assessee is before us by way of these appeals, which have been admitted on the substantial questions of law quoted above. 5. We have heard Ms.P.KanthiVisalakshi, learned counsel for the assessee and Mr.V.Haribabu, learned Additional Government Pleader on behalf of the respondent/Revenue. 6. At the first blush, when we examine the order passed by the Tribunal we thought that the order passed by the Tribunal is very elaborate and well-reasoned one, given the fact that the order is of 26 pages. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndings recorded by the first Appellate Authority. We find the order to be a well reasoned order. The first Appellate Authority has taken into consideration the contentions raised by the assessee; the documents produced by it and found that the goods have been delivered to the customers on ex-RMC plan basis and the subsequent activity of freight and pumping i.e., unloading charges to be construed as post sale services. 8. Further, the first Appellate Authority found that the sale price on ex-works as per invoice on record is being credited to sale account as per books of accounts and the other charges to freight and unloading charges as per the books of accounts. Reference was made to the decision in the case of State of Karnataka v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Ram Oxygen Private Limited (supra) cannot be applied to the case on hand as the product dealt with by the said assessee was different from that of the product dealt with by the assessee in the case on hand. 10. In our view what is required to be seen from the judgment is the ratio decidendi which has been rendered by explaining the meaning of the word sale price as defined under the provisions of the Central Sales Tax Act, 1956. For better appreciation, we quote paragraph 9 of the judgment. 9. It is clear from a reading of this definition that cost of freight or delivery or cost of installation is excluded from the sale price where they are separately charged. It has been found by the Joint Commissioner that the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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