1975 (7) TMI 136

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..... e bills produced that the amounts claimed as deduction are pre-sale charges and therefore part of the price itself and liable to be included in the taxable turnover. This order was confirmed by the Appellate Assistant Commissioner. On the ground that the bills produced show the transport charges separately, the Tribunal allowed the appeal and had deducted the amount from the taxable turnover. The revenue has filed these revision petitions. All the transactions in dispute were entered into between the respondentassessee and one Messrs. K.P.V. Sheik Mohamed Rowther and Company, Madras-1. The respondents sold the goods as agents of Bengal Coal Company Limited. The sale took place in Madras and the bills produced by the respondent-assessee sho .....

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..... e taxable turnover. In order to claim deduction, not only the freight will have to be shown and separately charged in the bill, but there should be evidence to show it was not included in the price in the bargain made between the dealer and the purchaser. If the bargain between the parties was for payment at a particular price, the mere fact that the dealer had bifurcated the price and shown the total amount under separate headings will not enable the dealer to get the deduction of the freight from the total taxable turnover. Though there is no written contract produced in this case, we could infer an agreement to deliver the goods at the moorings or quay in the Madras Port. The purchaser was not concerned as to from where the goods are sup .....

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..... ed from the taxable turnover under rule 9(f) of the Kerala Rules. It appears to us that the facts in our case are very similar to the one decided by the Supreme Court. In this case also the respondent-dealer had brought the coal from out-of-State places and while selling the same to the local purchasers had prepared the bill showing the price of coal ex-colliery and including the transport and other charges at a uniform rate per metric tonne. We, therefore, consider that the respondent is not entitled to a deduction of those charges from the taxable turnover. We, accordingly, allow these petitions and set aside the order of the Tribunal. The revenue will be entitled to its costs. Counsel's fee Rs. 150 in each case. Petitions allowed.
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