1974 (9) TMI 88

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....arged as a part of the sale price and it was liable to tax under the Central Sales Tax Act. On appeal it was held that the amount of freight could not be included in the sale price. The imposition of tax at ten per cent on this amount was set aside. This view was upheld in revision. At the instance of the Commissioner, the revising authority has referred the following questions of law for the opinion of this court: "(1) Whether, in view of the above facts and in the circumstances of the case, the amount of freight would be deemed to be separately charged by the seller from the purchaser? (2) Whether, in view of the above facts and in the circumstances of the case, the learned Additional Revising Authority, Sales Tax, Varanasi, was jus....

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....ercial Tax Officer[1960] 11 S.T.C. 827 (S.C.). This case was considered and followed by a Division Bench of this Court in United Timber Corporation v. Commissioner of Sales Tax, U.P.[1972] 29 S.T.C. 646; 1972 U.P.T.C. 211. In both these cases the bills were framed in the same manner as in the present case, namely, the cost of product included the freight but thereafter the actual amount of freight was deducted from the price. It was held that since the cost of freight was not separately charged, the same was liable to be included in the sale price as defined by section 2(h) of the Central Sales Tax Act. In these cases there was no plea or finding that the purchasers had in fact paid the freight or that under the terms of the agreement they ....