Separate conveyance charges are deductible from sale price, but embedded amounts must be verified on facts before exclusion.

Separate conveyance charges shown in the bills were excludible from the sale price under Section 2(h)(i) of the Bombay Sales Tax Act because freight or delivery charges separately charged must be deducted in computing turnover. The court accepted that the bills distinguished brick price from carting charges, and no prescribed billing form required a different presentation, so deduction was available. However, where some bills appeared to embed additional brick price within the conveyance charges, and tax had already been recovered on those amounts, the correct deductible conveyance component had to be verified on facts. The assessment was therefore modified and the matter remitted for factual inquiry into the proper exclusion.

---

---

Issues: Whether conveyance charges separately shown in the bills were excludible from the sale price under Section 2(h)(i) of the Bombay Sales Tax Act, and whether the assessment required adjustment on that basis.

Analysis: Section 2(h)(i) excludes the cost of freight or delivery when such cost is separately charged from the sale price for the purpose of computing turnover. The bills showed the price of bricks and the carting charges separately, and no prescribed form of bill had been issued requiring a more methodical presentation. On that basis, the separate conveyance charges satisfied the statutory condition for deduction. At the same time, some bills appeared to include extra price of bricks within the conveyance charges, and in some cases sales tax had already been recovered on those charges. That aspect required factual verification of the proper conveyance charges in each case, which the Tribunal could not itself undertake.

Conclusion: The separate conveyance charges were deductible from the sale price, but the matter had to be sent back for inquiry into the correct amount of conveyance charges and the tax to be excluded therefrom.

Final Conclusion: The assessment was modified and the applicants obtained partial relief by way of refund after exclusion of the admissible conveyance charges.

Ratio Decidendi: Where freight or delivery charges are separately charged, they must be excluded from sale price under the sales tax law, but any embedded element of extra price within such charges must be determined on facts before the deductible amount is fixed.

---