1976 (2) TMI 60

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..... s noted below: (1) Deputy Commissioner of Sales Tax Indore dated 15th Jan, 1975 in respect of the period from 1st Jan, 1968 to 31st December, 1968. (2) Order of the Deputy Commissioner of Sales Tax Indore dated 19th Aug, 1974 for period from 1st Jan, 1969 to 31st December, 1969; and, (3) Order of the Deputy Commissioner of Sales Tax Indore dated 15th Jan, 1975 in respect of the period from 1 .....

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..... ed only in accordance with the residuary entry in Part VI of the Schedule and not as falling under entry 25 in Part II of the same Schedule. The appellants are entitled to consequential tax relief during all the assessment periods. 3. The second question relates to the assessment periods 1968 and 1969 and involve interpretation of the "Sale Price" defined in s. 2(O) of the Act. The brief facts a .....

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..... s: "O" "Sale price" means the amount payable to a dealer as valuable consideration for the sale of any goods, less any sum allowed as cash discount according to ordinary trade practice but including any sum charged for anything done by the dealer in respect of the goods at the time or before delivery thereof other than the cost of freight or delivery or the cost of installation when such cost is .....

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..... h Court in S.T.C. vs. Gill Co. Ltd., Ujjain(2). The Madhya Pradesh High Court after reviewing the relevant decisions on the subject have summed up the basis as follows : "Two things are necessary in order to make the freight a part of the sale price. Firstly, there should be no agreement about charging freight separately and secondly, it should not be charged separately but it should be a part a .....

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..... V.P.P. charges included as part of sale prices of tax paid goods should not have been included in the taxable turnover. But the fact that it had been so included during 1968 would indicate that whatever was recovered from purchasers had been taken as automatically included in the turnover as sale price. In the light of the decision of Madhya Pradesh High Court referred to above it was not correct .....

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