1976 (12) TMI 167 - HC - VAT and Sales Tax

Summary

The Sales Tax Tribunal referred five questions regarding the treatment of railway freight in sales tax. The High Court ruled in favor of the assessee, stating that sales tax cannot be imposed on railway freight if it is not part of the price of the goods sold. The judgment was supported by a Supreme Court decision. All questions were answered in favor of the assessee, with no costs awarded.