1951 (11) TMI 11

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....ax, Bombay, rejecting a similar application for revision of the order of the Assistant Commissioner of Sales Tax who confirmed in ap- peal the assessment made by the Sales Tax Officer, Surat. 2. The facts of the case are not many. The applicants are dealers in bricks and have their place of business at Surat. Bricks have to be sold according to the controlled rates fixed by Government. The appl....

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....en the Collector of Sales Tax. Having failed there, they have now approached this Tribunal. 5. Under Section 2(h)(i) "cost of freight or delivery when such cost is separately charged" has to be excluded from the sale price for the purpose of calculating it to fix his turnover. Looking to the bills of the relevant period which were produced before us, we find that the price of bricks and carting....

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.... proper conveyance charges should be excluded in fixing the applicants' turnover. 6. Were everything else proper, it would have been enough for us to total up the amount of cartage shown in the bills, and disallow the sales tax thereon. But we find two things (1) that the conveyance charges in some cases exceed the amount of the price of the bricks as shown in the bills and in some others look ....

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....he rest as the price of bricks. As all this requires an inquiry which this Tribunal cannot undertake, we think we ought to remand this matter to the Sales Tax Officer to do this and report the amount of the conveyance charges and the amount of tax thereon to be deducted. The instances in which he has to do this are given in Exhibit 20 a copy of which should be for- warded to him. 8. As regards ....