https://www.taxtmi.com/caselaws?id=158816 The High Court of MADRAS upheld the Tribunal's decision in favor of the assessee, a soft drink manufacturer, allowing exemption on transport and handling charges. The Court emphasized that the charges were separately billed and not included in the sale price of the goods, in accordance with the Central Sales Tax Act, 1956. The Court dismissed the department's revision, stating that no interference was warranted as the Tribunal's decision was based on verified facts. en-us Thu, 30 Mar 1995 00:00:00 +0530 Thu, 07 Nov 2013 16:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158816 The High Court of MADRAS upheld the Tribunal's decision in favor of the assessee, a soft drink manufacturer, allowing exemption on transport and handling charges. The Court emphasized that the charges were separately billed and not included in the sale price of the goods, in accordance with the Central Sales Tax Act, 1956. The Court dismissed the department's revision, stating that no interference was warranted as the Tribunal's decision was based on verified facts. Case-Laws VAT and Sales Tax Thu, 30 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158816