1991 (7) TMI 356

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.... and dealers in cement. For the assessment year 1978-79 the revision petitioners returned a total and taxable turnover of Rs. 12,12,85,788.05 and Rs. 4,21,79,060.20 respectively, under the Tamil Nadu General Sales Tax Act (hereinafter called the "T.N.G.S.T. Act"). The assessing authority determined the total and taxable turnover as Rs. 5,40,71,477.14 and Rs. 4,72,81,254.72 respectively. In doing s....

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....aim for deduction under rule 6(c)(i) of the Tamil Nadu General Sales Tax Rules was denied. We will straightway refer to rule 6(c)(i) which runs as follows: "Rule 6: The tax or taxes under sections 3, 3-A, 4 or 5 shall be levied on the taxable turnover of the dealer. In determining the taxable turnover the amounts specified in the following clauses shall, subject to the conditions specified ther....

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....ransactions of sale of cement were governed by the Cement Control Order. Accordingly the contract of sale entered into by the appellants with the purchaser was on f.o.r. destination. It must mean that the price of goods was intended to be inclusive of railway freight. They despatched the cement 'freight to pay' and while making out the bill, the railway freight paid by the purchaser was deducted. ....

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....itioner, very resourcefully sought to make use of Ramco Cement Distribution Co. (P.) Ltd. v. State of Tamil Nadu [1982] 51 STC 171 (Mad.). In that a Division Bench of this Court held that the "sale price", as per section 2(h) of the Central Sales Tax Act, means the entire price inclusive of the freight, packing charges and excise duty because the bargain between the parties was the total considera....