9911796707
TMI Blog1972 (2) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer in timber. He was assessed under the Sales Tax Act for the assessment years 1960-61 to 1964-65. For the assessment years 1960-61 and 1961-62, the assessing authority rejected the account version disclosed by the assessee and assessed him on an enhanced turnover. On appeal, the appellate authority maintained the rejection of the account version, but reduced the amount of assessed turnover. For the assessment years 1962-63, 1963-64 and 1964-65 also the Sales Tax Officer rejected the account version and enhanced the turnover. But on appeal the appellate authority accepted the book version. The Commissioner of Sales Tax applied in revision to the revising authority raising the contention that in all the five cases the appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Tax Officer[1960] 11 S.T.C. 827 (S.C.). In that case, the Supreme Court held that having regard to the terms in which the bills were drawn up the freight charged could not be excluded. It was observed that under rule 5(1)(g) of the Turnover and Assessment Rules the dealer was entitled, in the determination of his net turnover, to the deduction from his gross turnover of "all amounts falling under the following two heads, when specified and charged for by the dealer separately, without including them in the price of the goods sold: (i) freight ....." In the specimen bill considered by the Supreme Court, the dealer had set out the quantity sold by weight and the price per pound and thereafter the total amount of the price was shown. Fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclude the charge on account of freight. In accordance with the terms of the contract, the price shown in the bill should not have been calculated by including the charge on account of freight. Theassessee relies greatly on the decision in that case, but we find the case to be entirely distinguishable from the present case. There is no material nor any finding on the record before us to indicate that the conditions of the contract between the assessee and the purchasers included a stipulation that the purchaser must pay for the freight. We find that before the judge (Revisions) reliance was placed upon what is described as general custom in the timber trade of excluding the freight from the price The contention was not accepted by the judg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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