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TMI Blog1969 (7) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... lding that the exemption under clause (f) of rule 9 applies when the freight and charges for packing and delivery are found to be incidental to the sale and when they are specified and charged for by the dealer separately and expenditure incurred for freight and packing and delivery charges prior to the sale and for transporting the goods from the factories to the warehouse of the company is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansported for sale by the company from its breweries and distilleries to its place of business at Ernakulam. It is the practice of the company to maintain a uniform "ex-factory price" in respect of each brand of liquor and liquor is sold at different centres after adding to the ex-factory price the appropriate amount attributable to freight and other charges. The company transports its goods from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 9(f) of the Kerala General Sales Tax Rules, 1963, provides: "In determining the taxable turnover, the amount specified in the following clauses shall, subject to the conditions specified therein, be deducted from the total turnover of the dealer... (f) all amounts falling under the following two heads, when specified and charged for by the dealer separately, without including them in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory and for "freight and handling charges". But, in our judgment, the Tribunal was right in holding that the exemption under clause (f) of rule 9 applies when the freight and charges for packing and delivery are found to be incidental to the sale and when they are specified and charged for by the dealer separately and expenditure incurred for freight and packing and delivery charges prior to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h High Court in Motilal Hari Prasad and Bros. v. State of Andhra [1959] 10 S.T.C. 20., support the view which we have expressed, although we may observe that we do not subscribe to all the reasons given in the first case for the conclusion recorded by the Madras High Court. The appeal therefore fails and is dismissed with costs. Appeal dismissed. - - TaxTMI - TMITax - CST, VAT & Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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