1995 (7) TMI 389

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....ies below, has preferred this revision 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....

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....der dated October 1, 1983, received by it 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 tra....

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....ing of the crane is satisfactorily completed............. 2. Sales tax and excise duty: The prices detailed above are exclusive of excise duty, 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....

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....in any way wrong. 4.. Further, it is significant to note that even the erection charge to the extent of Rs. 1,42,000 is treated as part of sale price and 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 perv....