1991 (7) TMI 365

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....ppellate Tribunal (Second Additional Bench), Madras dated March 12, 1981. The controversy is limited in its scope. 2.. The Tribunal found that the transport charges had been charged separately from that of the goods sold and that the purchase order was, in fact, a blend of two agreements in the same contract, one for supply of the material and another for transportation, specifying the cost and t....

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....n. The learned Additional Government Pleader (Taxes) indeed relied upon the finding recorded by the Appellate Assistant Commissioner to interpret the contract and the purchase order to imply a single contract and held that even though the transport charges had been shown separately, it was included in the sale price of the commodity itself. 4.. In our opinion, the interpretation placed by the Tri....