1979 (11) TMI 252

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... charges shown separately in sale bills was admissible deduction within the scope and meaning of section 2(o) of the M.P. General Sales Tax Act and whether remanding of the case by the Tribunal on the point was justified? (2) Whether, on the facts and circumstances of the case, the sale of Rs. 1,80,000 representing the value of goods supplied to M/s. R.R. Contractors, Indore, should be treated as intra-State sales or sales in the course of inter-State trade or commerce?" 2.. The material facts giving rise to this reference as set out in the statement of the case are these: The assessee is a registered dealer and is engaged in the business of wholesale petrol, kerosene, lubricants having its office at Mhow, Indore district. For the per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the M.P. General Sales Tax Act and held that the freight and delivery charges claimed by the assessee fell into two parts-one 9.913 paise paid by the assessee to the transport contractors per kilolitre per kilometre and the other part consisting of various incidental expenses incurred on loading and unloading kerosene at the depot and later into carrier vehicles. It was further held that the assessee was not given proper opportunity to furnish satisfactory proof in support of the claim for deduction on account of freight and delivery charges. The Board of Revenue, therefore, maintaining the order of the first appellate authority to the extent that it went, directed that the assessee's claim for deduction on account of freight and delivery ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....chase price' shall be construed accordingly; ..........................................." It cannot be disputed that the cost of freight or delivery cannot be included in the sale price of the goods as defined by the State Act. The assessee claimed 12 paise per kilolitre per kilometre as freight and delivery charges. It so happened that the assessee paid 9.913 paise per kilolitre per kilometre to the transport contractors which has been allowed by the first appellate authority and maintained by the Board. However, the assessee claimed the remaining amount as other incidental expenses incurred by the assessee as freight and delivery charges including loading and unloading of the goods. The Board observed that no proper opportunity was ....