2007 (1) TMI 532

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....r the issuance of a writ of certiorarified mandamus to call for the records of the second respondent above named in its proceedings in T.A. No. 606 of 1998 and quash the order dated December 24, 1999 passed therein and further direct that exemption be granted to the petitioner on the turnover of freight in dispute, viz., Rs. 19,91,643. The issue involved in the present case is whether freight c....

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....en charged separately in the invoices. The freight was excluded from the computation of sales turnover. The goods were delivered at the parties places. The sale was concluded finally and effectively only on delivery. The delivery of the goods was made by the assessee only at the parties places and that freight charges collected by the assessee represents only pre-sale charges and were to be includ....

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....y same assessing officer has accepted that the freight charges has been collected separately and that would not form part of the sale price so as to enable the department to levy tax on that component also. However for the present assessment year 1993-94, they have taken a different view. I have heard the learned counsel for the petitioner and perused the material. The petitioner has furnish....