TMI Blog1995 (9) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... pinion : " (1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in allowing deduction of Rs. 1,13,16,644 on account of royalty cess and cess surcharge by holding that it represented accrued liability ? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in allowing deduction at Rs. 2,05,511 on account of distribution of utensils in the absence of supporting evidence produced by the assessee ? (3) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that sales tax refund at Rs. 6,99,947 could not be taxed as income under section 41(1) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, could not persuade ourselves to accept the contention of Mr. Rajendra as this part of the question relating to deduction in respect of levy of royalty appears to be directly governed by the principles laid down by the Supreme Court in the case of Kedarnath Jute Manufacturing Co. Ltd. v. CIT [1971] 82 ITR 363 and, therefore, the said part of the question also does not call for a reference. We have carefully considered questions Nos. 2 and 4 proposed by the Revenue. In this context, we have also been taken through the appellate order of the Tribunal and also the order passed by the Tribunal under section 256(1) of the Act. On a careful scrutiny of the said two questions, we are of the firm opinion that the said questions are questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ras High Court as against which an appeal was preferred before the Supreme Court, which was pending at the relevant time. Mr. Lal stated before us that the said appeal has since been disposed of by the Supreme Court in Ramco Cement Distribution Co. Pvt. Ltd. v. State of Tamil Nadu [1993] 88 STC 151. In the said appeal, the Supreme Court has allowed the appeals filed by the State of Tamil Nadu holding that the freight charges should be included in arriving at the taxable turnover for the purpose of Central sales tax and Tamil Nadu sales tax and that the packing charges and excise duty thereon should also be included in arriving at the taxable turnover for the purposes of both the Central sales tax and Tamil Nadu sales tax. In view of the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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