1957 (2) TMI 49

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t for a declaration that the assessment of sales tax under the head "railway charges" or freight is illegal and for a refund of a sum of Rs. 52-15-3. The plaintiff is a piece-goods merchant carrying on business in Tirunelveli. His business consisted in purchasing goods from Bombay and Ahmedabad and selling them in retail at Tirunelveli. For the year 1949-50, his gross turnover was nearly ten lakhs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....parately, without including them in the price of the goods sold. The plaintiff when selling the goods to his customers prepared bills showing the price which he paid at Bombay and also the railway freight which he paid for getting the goods transported to Tirunelveli as a separate item. Therefore, his contention is that under clause (g), he is entitled to claim exemption for the freight so paid at....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e levied only on the net turnover, and having regard to the fact that the plaintiff was a dealer in piece- goods, under rule (4), his turnover for the purpose of the rules shall be the amount for which the goods are sold by the dealer. The amount for which the goods are sold by the plaintiff would undoubtedly include the freight, because the freight which he paid goes into the sale price which he ....