9911796707
TMI Blog1969 (1) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) of rule 6(4)(f) of the Mysore Sales Tax Rules. That deduction which was disallowed by the Commercial Tax Officer was allowed by the Deputy Commissioner in appeal but again disallowed by the Commissioner of Commercial Taxes in the exercise of his revisional power bestowed on him by section 22-A of the Mysore Sales Tax Act. These three appeals are directed against the orders made by the Commissioner in that way. It is undisputed that under the terms of the agreement entered into between the appellant and the manufacturer, it is the duty of the appellant to purchase the trucks from the manufacturer and to take delivery of these trucks at the place of manufacture, namely Jamshedpur. It is equally undisputed that in respect of the sale tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the expenditure incurred by the appellant to bring the trucks from Jamshedpur to Bangalore was what could be described as the "inward freight" and not deductible. The question with which we are concerned in these three appeals is whether this view taken by the Commissioner could be sustained. Now, rule 6 of the Mysore Sales Tax Rules provides for the determination of the total and taxable turnovers. Sub-rule (1)(b) of that rule says that the total amount paid or payable to the dealer as the consideration for the sale is the total turnover of the dealer for the purposes of the Act. But, sub-rule (4) enumerates the deductions to be made from that total turnover and clause (f) of that sub-rule, with which we are concerned in these appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to bring the goods from any place to any other place after he has agreed to sell the goods to the customer so that he could deliver these goods to the customer at the point specified by him, is of course deductible under clause (f) of rule 6(4). If the dealer agrees to sell to the customer goods of a particular description and these goods have to be purchased by the dealer from the manufacturer so that there could be an implementation of that agreement to sell, and the customer who agreed to purchase these goods consents to pay the freight which the dealer has to incur for bringing the goods from the place of manufacture to the place where the purchaser wants them to be delivered, there could be very little doubt that the freight incurred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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