1979 (8) TMI 186

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....by the appellant under the Cement Control Order, 1967, the amount of freight formed part of the "sale price" so as to be exigible to sales tax under the Central Sales Tax Act, 1956, and the Rajasthan Sales Tax Act, 1954. This Court held that having regard to the terms of the Cement Control Order, 1967, the amount of freight formed part of the "sale price" and was liable to be included in the turnover for the purpose of taxability under both the Central and the State Acts. However, it was stated before us by the learned counsel appearing on behalf of the appellant in the course of the arguments that the appellant had entered into a large number of transactions of sale of cement with the Central Government through the Director-General of Supp....

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.... entered into by the appellant with the Director-General of Supplies and Disposals, and that is why we observed in the judgment "it is true and we are aware that there is no legal liability on the Central Government to do so, but it must be remembered that we are living in a democratic society governed by the rule of law and every Government which claims to be inspired by ethical and moral values must do what is fair and just to the citizen, regardless of legal technicalities. We hope and trust that the Central Government will not seek to defeat the legitimate claim of the assessee for reimbursement of sales tax on the amount of freight by adopting a legalistic attitude". These observations were made on the assumption that there was no lega....