2014 (11) TMI 836

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.... ADv. Mr. Ajay Bhargava, Adv. Ms. Gauri Rishi, Adv. For the Respondent : Mr. Shyam Divan, Sr. Adv. Ms. Neha Aggarwal, Adv. Mr. Subramonium Prasad, Adv. ORDER Civil Appeal No. 6246 of 2004 1. This appeal is directed against the judgment and order passed by High Court of Madras in Writ Petition No.6169 of 2002, dated 01.04.2004 whereby and whereunder the Division Bench of the High Court ....

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....preciate and confirm the correct principle of law. 4. The High Court while rejecting the writ petition, at paragraph 13 of the judgment has observed as under : " ....Thus, the buyer pays the catalogue price less transport rebate allowed, irrespective of the amount paid for freight charges by the assessee. Fluctuation in freight charges is not the concern of the buyer as he is bound to pay on....

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....he is entitled to have deducted from his gross turnover "all amounts falling under the following two heads, when specified and charged for by the dealer separately, without including them in the price of the goods sold: (i) freight; (ii).........." The appellant claimed exemption on a sum of Rs. 3,88,377-13-3 on the ground that it represented the freight in respect of the goods sold by th....

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....ecified as 15 annas 9 pies per 1b. and the total amount of the price is determined at Rs. 23,388-12-0. From this the railway freight of Rs. 1,439-12-0 is deducted and the balance is shown as the sum on which sales tax has been computed. From the contents of this invoice it would be seen that the appellant has charged a price inclusive of the railway freight and would therefore be outside the terms....