1968 (11) TMI 93

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....rule 6(4)(f)(i) of the Mysore Sales Tax Rules. But the Commercial Tax Officer disallowed that deduction, and there were two unsuccessful appeals by the petitioner to the Assistant Commissioner and the Sales Tax Appellate Tribunal. The view taken in those appeals was that, since the agreement between the petitioner and the purchasers in which were recorded the terms of the contract between them had not been produced, the deduction claimed could not be allowed. The Commercial Tax Officer recorded a finding that in the bills prepared by the petitioner the transportation charges were specified and shown separately and not included in the sale price. The firewood was collected by the petitioner in the forest in Uppinangady which was 36 miles ....

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....as entered into had no materiality to the claim made by the petitioner. If the freight in respect of which a deduction was claimed by him was specified and charged separately in the bills prepared by him and it had not been included in the price of the goods sold, rule 6(4)(f)(i) created a right to its deduction from the total turnover determined under clauses (a) and (b) of rule 6(1). Since the finding of fact recorded by the Commercial Tax Officer which was not disturbed by the Assistant Commissioner and the Tribunal was that it had been so specified and charged separately in the bills prepared by the petitioner, its deduction could not have been refused on the irrelevant ground that the contract was not entered into inside the forest or ....