1997 (9) TMI 585

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....-The assessee's grievance is against the order of the Joint Commissioner who has suo motu revised the order of the Appellate Assistant Commissioner in respect of the petitioner's assessment for the year 1986-87 and has held that the freight handling and incidental charges though billed separately for the price of the goods sold f.o.r. factory are liable to be taxed. 2.. Having perused the order....

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....e customer and separate supplementary bills for the freight and other incidental expenses were raised. 5.. The fact that there are two separate bills, one for the value of the goods sold, and the other for freight charges and handling charges, is not in dispute.   It is surprising as to how the Joint Commissioner on these facts reached the conclusion that he did namely, that the cost of....

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....per metric tonne and was not related to the actual freight paid with reference to the consignment. It was in that context the court held that such expenses are presale expenses. 7.. That decision is not of assistance in deciding the present case. The Central Sales Tax Act, 1956, has its own definition of "sale price" which is as under: "2(h) 'sale price' means the amounts payable to a dealer....