Freight as part of sale price under cement control order was includible in taxable turnover.

Under the Cement Control Order, freight formed part of the sale price within section 2(h) of the Central Sales Tax Act, 1956, because the control regime made freight an integral element of the sale transaction. On that basis, freight was includible in the taxable turnover. The Court applied the same legal position previously settled by its earlier decision and upheld inclusion of freight in the appellant's turnover.

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Issues: Whether, in sales of cement made under the Cement Control Order, freight formed part of the sale price under section 2(h) of the Central Sales Tax Act, 1956 and was includible in the taxable turnover.

Analysis: The issue was already concluded by an earlier decision holding that, where the Cement Control Order governed the transactions between the seller and the purchaser, freight formed part of the sale price within the meaning of section 2(h) and therefore entered the taxable turnover. The same legal position applied to the present appeal.

Conclusion: Freight formed part of the sale price and was rightly included in the appellant's taxable turnover.

Ratio Decidendi: Where the governing control order makes freight an integral component of the sale transaction, it forms part of the sale price for purposes of section 2(h) of the Central Sales Tax Act, 1956 and is includible in taxable turnover.

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