1981 (10) TMI 163

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....arries on the business of manufacture and supply of bricks from his kiln. For the assessment year 1974-75 the assessee was assessed to sales tax. The turnover determined by the assessing authority included transport charges which were separately charged by the assessee as against his customers. It was claimed by the assessee that he was entitled to a deduction in respect of such charges, in accord....

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....e bricks at the site of the buyer for a price including transport charges. The Brick Control Order refers to merely transport charge at a fixed rate but when the contract is for the supply of the brick at the buyer's site, the transport charges incurred therein, though charged for separately, are to be taken as pre-sale charges liable to tax." The reasoning of the Tribunal seems to be that sinc....

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....wherever transport charges are part of the overall consideration, but are separately charged for by the dealer, without including them in the price of the goods sold, the dealer would be entitled to a deduction in respect of such charges in the computation of his taxable turnover. There is, therefore, no meaning in the suggestion that the contract in this particular case was for delivery, not at t....

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....bills showed only charges at a uniform rate of Rs. 73.04 per metric tonne and it was not related to the actual freight paid with reference to particular consignments. In these circumstances, the learned Judges held that the assessee in that case was not entitled to a deduction under rule 6. In the course of their judgment they observed that the mere act of bifurcating the total consideration into ....