1995 (3) TMI 460

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....late Assistant Commissioner. The assessing officer examined the claim and found that the vehicles and supplies effected to the parties outside the State, viz., at Pondicherry and two separate bills were made one for the cost of the drinks and another for transport and handling charges. In other words, though the assessee had supplied the drinks at the buyers premises he had charged for the cost separately and other charges separately by making two bills. In the miscellaneous bill claiming transport and handling charges they were not shown separately but noted totally. The split of figures were entered only in the sales register kept for accounting purposes. The discount allowed was deducted from the miscellaneous bill. Deducting the discoun....

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....ct, 1956. The Tribunal failed to appreciate the fact that the assessee used their own delivery notes in form XX for the transport of goods to the place of business of the distributors and other customers and that therefore the transport charges are only pre-sale charges and not post-sale charges. According to the learned Additional Government Pleader (Taxes), the agreement which is said to have been produced before the Tribunal was not produced before the assessing officer. For all these reasons, it was stated that the Tribunal was not correct in holding that the assessee is entitled to exemption on the turnover of transport and handling charges. 3A. On the other hand, learned counsel for the respondent, while supporting the order passed....

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.... charged". In support of the contention putforth by the assessee that the transport and handling charges were separately mentioned in the account books, the assessee produced the account books and the bills before the Tribunal. The Tribunal, on verification of the records held that the assessee has billed for the transport and handling charges separately without including them in the price of the goods sold. No doubt, it is true that the agreement showing that the transport and handling charges are to be borne by the distributor was not produced before the assessing authority at the time of verification. But when the appeal was filed before the Appellate Assistant Commissioner the assessee submitted that there is an agreement between him an....