https://www.taxtmi.com/caselaws?id=154465 The court held that transportation charges for naphtha should not be included in the sale price for calculating Central sales tax. It was determined that these charges were distinct and should be excluded from the turnover computation. Consequently, sums collected by the Bihar sales tax authorities on transportation charges were deemed refundable. The issue of Central sales tax on excise duty was not addressed as it was not pressed during the hearing. The court denied the refund request due to lack of specific prayer and absence of necessary documentation but allowed the petitioner to reapply with proper materials. The application succeeded, leading to the quashing of assessment orders and directing reassessment in line with the judgment. en-us Tue, 11 Sep 1984 00:00:00 +0530 Wed, 21 Aug 2013 16:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154465 The court held that transportation charges for naphtha should not be included in the sale price for calculating Central sales tax. It was determined that these charges were distinct and should be excluded from the turnover computation. Consequently, sums collected by the Bihar sales tax authorities on transportation charges were deemed refundable. The issue of Central sales tax on excise duty was not addressed as it was not pressed during the hearing. The court denied the refund request due to lack of specific prayer and absence of necessary documentation but allowed the petitioner to reapply with proper materials. The application succeeded, leading to the quashing of assessment orders and directing reassessment in line with the judgment. Case-Laws VAT and Sales Tax Tue, 11 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154465