1991 (7) TMI 365

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....rder of the Tamil Nadu Sales Tax Appellate 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 trans....

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....y had been sold by the assessee ex-godown. 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 opi....