9911796707
TMI Blog1960 (5) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... for its decision. The sole question raised was: "Whether on the facts and circumstances of the case the applicant is entitled to deduct from the sale price of the goods the following seven items under section 2(h) of the Orissa Sales Tax Act: (1) Postage incurred in correspondence and V.P. parcels and otherwise. (2) Bombay sales tax on vehicles and spare parts. (3) Transit insurance on vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items mentioned above under section 2(h) of the Sales Tax Act. The Sales Tax Officer did not allow these exemptions. Hence the petitioner filed two appeals before the Assistant Collector of Sales Tax who by his order dated 9th July, 1954, and 1st November, 1954, confirmed the aforesaid assessments. Against this order the assessee filed a revision before the Collector of Commercial Taxes which cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with clause (a) of section 2(h) which reads as follows: "'Sale price' means the amount payable to a dealer as valuable consideration for-(a) the sale or supply 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 of, or before delivery thereof, other than the cost o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulating the price from his customers, he has shown them separately in the bills drawn. The assessment has proceeded on the footing that the appellant is a stockist and indents vehicles, motor accessories and motor parts from Bombay and sells them. Both the Assessing Officer as also the first Appellate Authority have concurrently held that postage, Bombay sales tax, transit insurance, railway freig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iously oppose this application. Thus we are of opinion that the "sale price" does not include the cost of freight or delivery or the cost of installation when such cost is separately charged. Accordingly we must answer the question in the affirmative. The petition is allowed, but there would be no order for costs. The petitioner is entitled to get back the sum of Rs. 100 in deposit with the Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
