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of The HC affirmed that post-sale freight collected by a seller as reimbursement does not constitute 'sale price' within the meaning of the statute; amounts representing freight, incurred to transport goods from factory gate to purchaser, were held to be reimbursable expenses rather than consideration for sale. The court endorsed earlier authority and upheld that parties may validly contract ex-factory sales where the seller initially pays freight and is reimbursed by the purchaser; such arrangements are not ipso facto sham. Challenges by the revenue alleging sham agreements were rejected, and references were disposed of by answering the posed question in favour of the assessee, resulting in relief to the respondent dealers.
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