2022 (4) TMI 1355

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....S.C. For the Opposite Party : Naveen Chandra Gupta ORDER HON'BLE PIYUSH AGRAWAL,J. 1. Heard Shri Rishi Kumar, learned Additional Chief Standing Counsel for the revisionist and Shri Naveen Chandra Gupta, learned counsel for the opposite party. 2. These revisions have been filed against the judgements & orders dated 29.05.2015 passed by the Commercial Tax Tribunal (Bench-II), Noid....

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....mission, he has relied upon the judgement of the Hon'ble Apex Court in S/s India Meters Limited Vs. State of Tamilnadu reported in 2010 NTN (44) 143. He prays for allowing of the revision. 4. Per contra, learned counsel for the opposite party supports the impugned order passed by the Tribunal and submits that the issue in hand has already been decided by this Court in Sales/Trade Tax Revisi....

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....ch reads as under: "(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 goods sold, at the time of or before the delivery thereof, other than cost of freight or delivery or cos....

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....of other charges had been separately agreed to between the parties then the cost of transportation could not have been made part of the turnover of the assessee and the assessee would only be liable to be charged on the price of the goods supplied. So far as the reliance made in the impugned order by the tribunal on the judgment of Hon'ble Apex Court in the case of India Meters Limite....