1998 (9) TMI 624

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.... registered office at Modinagar, which carries on business of manufacture and sales of sugar, vanaspati, soap, paints, steel gases, distillery, lantern and electrodes, etc. The assessing authority has assessed the company on its total turnover of Rs. 39,67,00,030 only and the company has effected the said turnover and submitted that the distribution charges should be excluded from the total turnov....

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.... (i) the amount for which goods are sold or purchased shall include the price of the packing material in which they are packed, and any sums charged for anything done by the dealer in respect of the goods sold, at the time of or before the delivery thereof, other than cost of freight or delivery or cost of installation or the amount realised as trade tax on sale or purchase of goods, when such co....

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....made by Sri Bharat Ji Agrawal and find that the cost of freight or delivery or cost of installation charges have been specifically mentioned in section 2(i) of the Act, which makes it clear that the cost of freight or delivery or cost of installation charges should be excluded from amount of sales or purchases. In that view of the matter, I hold that freight charges on account of loading and unloa....