1993 (3) TMI 316

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.... M.A. Firoz, Advocate, for the appellant in the appeals.   --------------------------------------------------   ORDER   Rule 9(f) of the Kerala General Sales Tax Rules, 1963 ("the Rules") provides that the amount specified and charged for by the dealer separately as freight, without including that amount in the price of goods sold, shall be deducted from the total turnover ....

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.... material on the record reached the following finding: "There is abundant material on record which has been referred to by the Tribunal itself and by the Appellate Assistant Commissioner to show that in the cases under consideration the transport charges were specified and charged for separately under the rule." The High Court granted the benefit of rule 9(f) of the Rules to the assessee. ....

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....l was a dealer in bamboos. He had contracted for the purchase and sale of firewood. The assessee was given benefit of rule 9(f) of the Rules. We see no ground to interfere with the impugned judgment of the High Court. The appeal is dismissed. No costs. Civil Appeals Nos. 1166 to 1169 of 1980: The question before the High Court was whether the assessee was entitled to the benefit of rule 9(f)....