1995 (8) TMI 287

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.... section 38(1) of the Tamil Nadu General Sales Tax Act. The question is whether the freight and forwarding charges incurred by the assessee to the extent of Rs. 13,531.85 are includible in the term "sale price" as defined under section 2(h) of the Central Sales Tax Act and hence taxable under the said Act. 2.. One finding of the Tribunal is as follows: "The Revenue has not made out any case ....

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....nd forwarding charges form part of the sale price of the goods sold, those charges are certainly chargeable to tax and in which case, the question whether they are separately charged and billed or not, is not material. The latter part of the abovesaid definition of the term "sale price", is an inclusive clause which says that the sale price would include any sum charged for anything done by the de....

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....y, it would not come within the definition if such cost is separately charged. In the present case, the Tribunal has also found thus: "The appellant invariably showed the freight charges and forwarding charges separately in the bills." So, we can take it that the said freight and forwarding charges have been separately charged. So, even assuming that the present case comes within the latter par....

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....assuming that the abovesaid freight and forwarding charges did not form part of the sale price of the goods, since the goods falls under the latter part of the abovesaid definition and particularly the abovesaid exclusion clause, therein, necessarily the abovesaid freight and forwarding charges should be excluded from the term "sale price" and hence not chargeable to tax. The abovesaid legal princ....