2022 (1) TMI 1479

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....6.2018 passed by the Division Bench of Rajasthan Tax Board in appeal No.902/2017. 2. The issue in consideration as formulated by the revenue pertains to, whether in the facts and circumstances of the case the Rajasthan Tax Board was justified in law in not appreciating the provisions of Section 2(36) of the RVAT Act and Section 2(h) of CST Act and thereby deleting the tax, interest of penalty qua the freight amount which was part of invoice? 3. Learned counsel for the petitioner-revenue Mr. Punit Singhvi submits that with regard to freight value and assessable value in computation, the issue is no more res-integra in the light of judgment passed in India Meters Ltd. Vs. State of Tamil Nadu reported in 2010 (9) SCC 423 whereby the Apex....

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....2375; दर्षाते हुए अपने क्रेताओं से वसूल किया गया था। ऐसी स्थिति में वेट अधिनियम की धारा 2(36) एवं 2(एच) में कर उद्ग्रहणीय नहीं होता है। वेट अ&#2....

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....for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged." 5. As per respondent's counsel provisions of Section 2(36) of the RVAT Act, 2003 and Section 2(h) of CST Act, 1956 defines sale price, which specifies that if freight cost is separately charged in the invoice and not included in the sale price, the same will not be included in the assessable value. He further submits that judgment cited by learned counsel for the petitioner is not applicable in the present facts and circumstances. 6. On consideration of the said arguments advanced by the petitioner as well as respond....