https://www.taxtmi.com/caselaws?id=101845 A contract clause stating that sales tax, if legally leviable, would be paid in addition to the contract price created a contractual obligation on the Central Government to reimburse tax on the freight component. As the freight component had already been treated as taxable under the Central Sales Tax Act, 1956 and the Rajasthan Sales Tax Act, 1954, the earlier observations denying any legal liability were based on the incorrect assumption that no such clause existed. Those observations could not stand where the contract expressly required payment of tax legally leviable from the supplier, and they were deleted to that extent. en-us Fri, 31 Aug 1979 00:00:00 +0530 Tue, 25 Jul 2017 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101845 A contract clause stating that sales tax, if legally leviable, would be paid in addition to the contract price created a contractual obligation on the Central Government to reimburse tax on the freight component. As the freight component had already been treated as taxable under the Central Sales Tax Act, 1956 and the Rajasthan Sales Tax Act, 1954, the earlier observations denying any legal liability were based on the incorrect assumption that no such clause existed. Those observations could not stand where the contract expressly required payment of tax legally leviable from the supplier, and they were deleted to that extent. Case-Laws VAT and Sales Tax Fri, 31 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101845