1983 (7) TMI 291

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....e M.P. General Sales Tax Act, 1958 (hereinafter referred to as the Act), the following question of law has been referred to this Court for its opinion: "Whether in the facts and circumstances of the case, the Tribunal was justified in holding that as freight was part of the turnover even though it was not included in the amount shown in C forms, it was liable to tax at the concessional rate of ta....

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.... forms had been produced. Aggrieved by that order, the department sought a reference and it is at the instance of the department that this reference has been made to this Court. 3.. Having heard the learned counsel for the parties, we have come to the conclusion that this reference deserves to be answered in the affirmative and against the department. "Freight charges" cannot be treated as if the....