Weighing charges as delivery-related charges are excluded only when separately charged under the sale price definition.

Weighing charges for goods supplied before delivery were treated as delivery-related charges under the Rajasthan Sales Tax Act's sale price definition, which includes sums charged for work done in respect of goods at or before delivery unless separately charged freight, delivery or installation costs are excluded. Applying analogous Supreme Court-approved construction, the material question was whether tulai was separately recovered from customers. Because the charges were separately shown, they were not treated as included in the sale price on that basis, yet the assessee still obtained no relief and the revision was dismissed.

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Issues: Whether tulai (weighing charges) formed part of the sale price under section 2(p) of the Rajasthan Sales Tax Act, 1954 and was liable to tax.

Analysis: The definition of sale price includes sums charged for anything done by the dealer in respect of the goods at or before delivery, except freight, delivery or installation where such cost is separately charged. Applying the analogous construction approved by the Supreme Court, weighing charges were treated as delivery-related charges. The assessing authority had added the amount of tulai separately to the taxable turnover, which showed that it was not included in the sale price. On that basis, the decisive question was whether the charges had been separately recovered from the customers.

Conclusion: Tulai is part of delivery charges and is excluded only when separately charged. On the facts, the charges were separately charged, but the assessee failed to obtain relief, and the revision was dismissed.

Ratio Decidendi: Charges for weighing or similar pre-delivery work are included in sale price unless they are separately charged as delivery-related charges.

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