1987 (10) TMI 354

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..... for the respondent.   R.R. Agarwal, Senior advocate (L.R. Singh, Advocate, with him), for the appellant.   --------------------------------------------------   This appeal by special leave is directed against the judgment and order of the High Court of Allahabad allowing a revision petition filed by the Commissioner of Sales Tax, U.P. in the view that the amount paid by way of f .....

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..... is appeal. The Additional Judge (Revisions) accepted the contention of the appellant and excluded the amount paid on account of freight from the taxable turnover of the appellant. The Commissioner of Sales Tax applied for in revision to the High Court, and as mentioned earlier, the revision petition was allowed. It appears from the impugned judgment of the High Court that the only ground on which .....

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..... the time of or before the delivery thereof, other than the cost of freight or delivery, or cost of installation or the amount realised as sales or purchase tax, when such cost or amount is separately charged". Plainly, the legislature intended that where the cost of freight was charged separately, that amount could not be included in the turnover of a dealer. That is what was done in this case. T .....

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