1975 (7) TMI 134

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....e is a manufacturer of chemicals, soaps, vegetable oils, etc. In respect of the assessment year 1966-67 he claimed exemption under the Central Sales Tax Act of a sum of Rs. 83,016.98 from the taxable turnover on the ground that it represented loading charges incurred by them and which have been separately shown in their bills as such. The assessee failed before the authorities and also the Tribuna....

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....ing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof, other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charted." It is seen from this provision that cost of freight or delivery if they had been separately charged could not be included in t....

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.... loading, transport and unloading charges as well and in a case where the seller fixes the price ex-godown the loading and transporting would be the responsibility of the purchaser. Therefore, if in discharge of that responsibility of the purchaser the seller is willing to undertake the duties for a separate agreed charge, that will not form part of the price itself. It will be an expenditure incu....