1976 (12) TMI 167

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....s referred the following five questions to us for our opinion under section 42 of the Haryana General Sales Tax Act, 1973.   "(i) Whether, on the facts and in the circumstances of the petitioner's case, when the price was quoted f.o.r. destination but the railway freight was always paid by the customers, it is open to the sales tax authorities to treat railway freight as forming part of th....

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....of the petitioner's case, the payment of the railway freight by the customers amounted to an implied stipulation that the railway freight would be paid by the customers?" The manner in which question No. (ii) has been framed shows that, admittedly railway freight is not made part of the price of the goods sold. Obviously, therefore, the sales tax authorities could not, with any justification, i....