https://www.taxtmi.com/caselaws?id=151046 Exemption entries in sales tax law are construed in their ordinary commercial sense: paddy straw was not treated as either cereal or vegetable under the Bengal Finance (Sales Tax) Act, so the exemption claim failed. Delivery or freight charges formed part of the sale price where the tender terms required the quoted price to include them and the bills did not separately charge them; they were therefore taxable. Reliance on material collected for verification did not vitiate the assessment on natural justice grounds where it only confirmed what the tender and bills already showed. The assessment was upheld and the appeals were rejected. en-us Tue, 27 Apr 1976 00:00:00 +0530 Mon, 27 May 2013 18:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151046 Exemption entries in sales tax law are construed in their ordinary commercial sense: paddy straw was not treated as either cereal or vegetable under the Bengal Finance (Sales Tax) Act, so the exemption claim failed. Delivery or freight charges formed part of the sale price where the tender terms required the quoted price to include them and the bills did not separately charge them; they were therefore taxable. Reliance on material collected for verification did not vitiate the assessment on natural justice grounds where it only confirmed what the tender and bills already showed. The assessment was upheld and the appeals were rejected. Case-Laws VAT and Sales Tax Tue, 27 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151046