1991 (5) TMI 241

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....onsideration of the Tamil Nadu Sales Tax Appellate Tribunal, Additional Bench, Madurai, were as follows: "(i) Whether the turnover of Rs. 98,16,869 being the freight charges relating to the transport of levy cement sales are part of sale price liable to be taxed under the Central Sales Tax Act, 1956? (ii) Whether the turnover of Rs. 1,17,31,397 being the packing charges in respect of levy ce....

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....r, confined his argument to point 3 to urge that the packing charges in respect of non-levy cement sales cannot form part of the sale price liable to be taxed under the Central Sales Tax Act. We cannot agree. This point was involved and considered by the Apex Court in the decision reported in Commissioner of Sales Tax v. Rai Bharat Das & Bros. [1988] 71 STC 277. In the case before the Supreme Cour....

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....that the packing charges realised by the respondent were an integral part of the sale price falling within "any sum charged for anything done by the dealer in respect of the goods" as contemplated by section 2(h) of the Central Sales Tax Act, 1956 and, therefore, exigible to sales tax under the Act. The judgment of the Supreme Court in the Rai Bharat Das & Bros. case [1988] 71 STC 277 was followed....