Post-weighment stacking charges excluded from sale price because they were charged for handling after delivery-related processing.

The Orissa HC held that stacking charges separately collected from the purchaser after weighment did not form part of the sale price under the Orissa Sales Tax Act, 1947. Sale price covers consideration for the sale and sums charged for work done by the dealer in respect of the goods at or before delivery, but the court found that the goods were weighed first, the bill was prepared on that basis, and stacking occurred later for the purchaser's convenience. Because the charge related only to post-weighment handling and not to the transfer of property or any pre-delivery service, it was not exigible to sales tax.

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Issues: Whether stacking charges collected separately from the purchaser for stacking goods at the weigh-bridge after weighment formed part of the sale price under the Orissa Sales Tax Act, 1947 and were exigible to sales tax.

Analysis: The definition of sale price included amounts payable as consideration for the sale and sums charged for anything done by the dealer in respect of the goods at the time of or before delivery, while excluding certain separately charged items. On the facts found, the stacking charges were not paid for transfer of property or for any service rendered at the time of or before delivery. The goods were weighed first, the bill was prepared on that basis, and the stacking was done thereafter for the convenience and at the instruction of the purchaser. The charge was thus for post-weighment handling and not for a component of the sale consideration.

Conclusion: The stacking charges did not form part of the sale price and were not liable to sales tax; the answer was in favour of the assessee.

Ratio Decidendi: Charges separately collected for services rendered after weighment and after completion of the delivery process do not fall within the statutory concept of sale price.

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