1991 (12) TMI 260

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....on in these tax revision cases is whether sales tax can be levied on the excise duty included in the earlier part of the bill, but which was deducted at the end of the bill showing the balance as the amount payable by the customer. The learned counsel for the petitioner contends that the excise duty was excluded from the final billed amount as it was not payable by the customer and therefore did n....

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....to the excise department to be reimbursed by supplementary cash assistance". Learned counsel for the petitioner produced a typical contract entered into by the assessee in these cases wherein the term relating to price was similar and provided as follows: "The unit ex-factory price freight to destination railway station/stores and transit insurance and f.o.r. destination railway station/stores ....