1963 (4) TMI 40

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....is case are dealers in groundnut oil and oil-cake. The only turnover in dispute is a sum of Rs. 1,39,452. That the sales involved in this turnover were inter-State sales is not in dispute. The assessing authority however held that the 'C' Forms furnished by the assessees under section 8(4) of the Central Sales Tax Act were defective and accordingly brought this turnover to tax at 7 per cent. inste....

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....also for a like quantity, despatches were made from the mills at Villipuram and Tiruvannamalai and the bill amount was Rs. 70,128. The 'C' Form declarations furnished by the purchasing dealer, the Hindustan Lever Brothers of Calcutta, were however for slightly different amounts. In respect of the first transaction, as against the bill amount of Rs. 70,485-41 nP., the 'C' Form was for Rs. 69,672, a....

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.... pointed out in those decisions was that the declaration should be furnished to the assessing authority in the manner prescribed by the rules and the production of these declarations long Since reported as Deputy Commissioner of Commercial Taxes v. Manohar Brothers [1962] 13 S.T.C. 686. after the assessment before the appellate authority would not conform to the requirements of the rules. It was a....

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.... part of the sale price as defined in the Act. The 'C' Form declarations furnished by the purchasing dealer are therefore correct in the sense that they declare the value of the goods purchased by that dealer. The learned Additional Government Pleader concedes that since the bills set out these shipping charges separately, they would not form part of the sale consideration and their non-inclusion ....