1995 (7) TMI 389

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....vision under section 38 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act"). The turnover no doubt relates to inter-State sale coming under the Central Sales Tax Act, 1956 and the relevant assessment year is 1983-84. 2.. The only question is whether the transportation charges to the extent of Rs. 2,00,000 and the insurance charges to the extent of Rs. 20,000 form ....

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....from its purchaser to contend that the abovesaid charges should not have been charged to tax as forming part of the sale price. The relevant portions of the said purchase order, giving out the terms and conditions of the purchase, run as follows: "Price: The total price for design, manufacture, testing at works, supply duly packed and insured during transit and also insured thereafter upto commis....

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.... sales tax.........." (Emphasis* supplied) 3. All that learned counsel for the petitioner contends is that the above referred to Rs. 18,01,675 alone is the sale price and the transportation charges and insurance charges coming under entries 8 and 9 above cannot form part of the sale price. But, we are unable to accept this contention. Even at the very Here italicised. outset, while describing ab....

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....d the assessee also has not taken exception to it. At any rate, we are unable to see any error of law as such in view of the fact that the inference drawn by the authorities below, based on the abovesaid purchase order, cannot be said to be perverse or in any way unreasonable. 5.. We may also point out the following passage in Hindustan Sugar Mills Ltd. v. State of Rajasthan [1979] 43 STC 13 (SC)....