1969 (7) TMI 97

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..... d by counsel for the appellant that in authorising the levy of sales tax on transport charges which formed a component of the price for which the goods were sold, the State Legislature had trespassed upon the legislative field reserved to the Centre by List I, entry 89-the power to levy taxes on railway fares and freights. The tax levied is not a tax on railway freight & it is a tax on turnover, t .....

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..... at the appellant-company is not a producer or a manufacturer of foreign liquors. It purchases goods in other States and transports them to its place of business at Ernakulam. The appellant-company made a claim for exemption of "freight and packing and delivery charges" in respect of which separate bills were made out when selling the goods at Ernakulam. Counsel for the appellants relied upon a .....

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..... the goods were sold, the State Legislature had trespassed upon the legislative field reserved to the Centre by List I, entry 89-the power to levy taxes on railway fares and freights. The tax levied is not a tax on railway freight: it is a tax on turnover, that is, on the aggregate of sale price received by the dealer in respect of sale-of goods. The fact that the price includes the expenditure i .....

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