1997 (9) TMI 599 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the revision petition against the Tribunal's order disallowing the addition of freight and delivery charges to the turnover of the assessee for the year 1984-85. The Court held that the charges were to be excluded from the sale price as they were shown separately in the bills prepared by the assessee. The Tribunal's decision was upheld based on Section 2(h) of the Central Sales Tax Act, 1956.