1987 (10) TMI 354

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..... Srivastava, Advocate, with him), for the respondent.   R.R. Agarwal, Senior advocate (L.R. Singh, Advocate, with him), for the appellant.   --------------------------------------------------   This appeal by special leave is directed against the judgment and order of the High Court of Allahabad allowing a revision petition filed by the Commissioner of Sales Tax, U.P. in t....

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....ion application against the dismissal of his appeal. The Additional Judge (Revisions) accepted the contention of the appellant and excluded the amount paid on account of freight from the taxable turnover of the appellant. The Commissioner of Sales Tax applied for in revision to the High Court, and as mentioned earlier, the revision petition was allowed. It appears from the impugned judgment of ....

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....y the dealer in respect of the goods sold at the time of or before the delivery thereof, other than the cost of freight or delivery, or cost of installation or the amount realised as sales or purchase tax, when such cost or amount is separately charged". Plainly, the legislature intended that where the cost of freight was charged separately, that amount could not be included in the turnover of a d....