Freight and pumping charges excluded from taxable turnover; TDS adjustment upheld pending verification by the assessing authority.

Freight and pumping charges treated as post-sale services, and separately recoverable, were not part of taxable turnover, so the demand on that component was quashed. The challenge to the TDS adjustment direction failed because the credit claim had already been remitted to the assessing authority for verification and rectification, leaving no immediate legal grievance warranting interference. The writ petition therefore succeeded only in part, with relief confined to exclusion of freight and pumping charges, while the TDS-related direction was sustained and the remaining dispute left to the statutory forum.

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Issues: (i) Whether freight and pumping charges could be included in the taxable turnover. (ii) Whether the petitioner could seek immediate interference with the direction relating to adjustment of tax deducted at source.

Issue (i): Whether freight and pumping charges could be included in the taxable turnover.

Analysis: The challenged demand on freight and pumping charges was covered by the earlier decision in the petitioner's own case. The record showed that these charges were treated as post-sale services and not part of the taxable sale consideration. The State had accepted that decision and had not carried it further.

Conclusion: The demand on freight and pumping charges was quashed, in favour of the assessee.

Issue (ii): Whether the petitioner could seek immediate interference with the direction relating to adjustment of tax deducted at source.

Analysis: The adjustment of TDS had already been remitted to the assessing authority for verification and for passing a rectification order. The Court found no legal grievance in that part of the order, since the petitioner's credit claim was to be worked out by the authority in accordance with the remand direction.

Conclusion: No interference was called for on the TDS issue, and the direction for verification and adjustment was sustained against the assessee.

Final Conclusion: The writ petition succeeded only in part, with relief confined to exclusion of freight and pumping charges from turnover, while the TDS-related direction was maintained and the remaining dispute was left to be pursued before the statutory forum.

Ratio Decidendi: Charges for freight and pumping, when shown to be post-sale and separately recoverable, cannot be added to taxable turnover; and where a TDS-credit claim is remitted for verification, judicial interference is unwarranted absent legal error.

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