1992 (8) TMI 246

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....nal dated January 30, 1992, annexure 5 to the revision. I have heard Shri Bharatji Agarwal and learned counsel for the respondent. There are two disputes in this case, one is regarding the addition of the freight charges and the other regarding the rent on container. In my opinion rent on container cannot be included in the sale price as there is no sale of the container. Hence the amount of....

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....then the assessee is not entitled to claim deduction for more than the actual average freight. In my opinion the actual average freight is liable to be deleted from the turnover of the assessee. To work out this actual average freight the matter needs to be remanded to the Tribunal to consider this aspect. Hence while upholding the finding in other issues, I set aside the addition of the rent of t....