1997 (9) TMI 599

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....Tribunal disallowing the addition of Rs. 1,54,249 to the turnover of the assessee for the year 1984-85 contending that this amount represented freight and delivery charges which had not been shown separately in the sales bills and therefore includible in the taxable turnover. 2.. The assessing officer as also the appellate authority have taken the view that as the assessee has, in the sale bills,....