1991 (10) TMI 293

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.... the order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Madras, dated September 15, 1982 and has come up in revision before us. 2.. The dispute in this revision petition relates to the turnover of Rs. 1,89,065.55 representing handling charges. The case of the assessees before the statutory authorities, including the Tribunal, was that the handling charges had been agreed to be c....

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....r thereafter, the stipulation made the carrier an agent of the purchaser for taking delivery of the goods and the handling charges in such cases which were incurred after the delivery to the carrier, would only be post-sale expenses and the Tribunal rightly found that the same could not be included in the sale price and had to be excluded from the taxable turnover. In taking the view, the Tribunal....