1987 (6) TMI 373

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....Act, 1958, read with section 9 of the Central Sales Tax Act, 1956, at the instance of the assessee, are sent to this Court to answer the following question of law, propounded by the Sales Tax Tribunal:   "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that carrying charges and other expenses (postage, telephone charges, telegrams, etc.) did form a part of the sale price."   2. Two of the references are in respect of the assessment year 6th January, 1972 to 26th October, 1973 and the other two references are in respect of the year 27th October, 1973 to 13th November, 1974. 3.. The statement of facts as narrated, may be stated, in brief, thus: The assessee is a dealer in co....

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....peating the same contention, which also dismissed the same on the ground that the burden of proving that the sums charged by the dealer in respect of goods at the time of or before the delivery thereof, did not form any part of the consideration for the sale of cotton, was on the assessee; that there was no evidence to show that the carrying charges and other expenses for which exemption is claimed did not form part of such consideration and that there was nothing on record to lead to the inference that the appellant-assessee holds goods as a bailee on behalf of the purchaser-once the goods had been selected, weighed, lots marked for the purchaser by the appellant.   7.. Hence these references at the instance of the assessee. 8......