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TMI Blog1975 (8) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of the petitioners was that the contracts were for ex factory price and they charged separately for loading and the said loading charges are sometimes described as handling charges and sometimes as handling and loading charges. We have held in Mettur Chemical and Industrial Corporation Ltd. v. State of Tamil Nadu by D.C.T.O., Omalur(1) (T.C. No. 427 of 1970), which was one arising under the Central Sales Tax Act in respect of the same assessment year and in respect of the same assessee that the loading charges are not liable to be included in the taxable turnover if the conditions prescribed under section 2(h) of the Central Sales Tax Act are satisfied. Even under the Tamil Nadu General Sales Tax Rules, rule 6(c) excludes freight a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nover was disclosed in the return filed by Kalyanasundaram of Kumbakonam, who claimed exemption on the ground that they were consignment sales in respect of which his agent V.S.K. Ganapathi Chettiar had paid the tax. This claim was admitted under rule 6(h) of the Tamil Nadu General Sales Tax Rules and the said sales were exempted from the taxable turnover. When the petitioners filed their return for 1966-67, they claimed exemption in respect of this turnover on the ground that there was only one sale by V.S.K. Ganapathi Chettiar of Thiruvarur and that as he had paid the tax, the petitioners were not liable to pay tax on that turnover. They also pointed out that in the assessment of their agent Kalyanasundaram of Kumbakonam, this turnover wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t this turnover of Rs. 63,913 was included in the gross turnover and he claimed deduction on the ground that they were sales effected by him on consignment basis. That was accepted and he was also given exemption from payment of the tax. This could be only on the basis that there was a notional sale by Kalyanasundaram and that sale is to be exempted from payment of the tax because it has suffered tax at the hands of his agent. If that is so, we are of the view that the petitioners could not be asked to pay the tax on the very same turnover which had already suffered tax. Even otherwise, we are of the view that the petitioners are entitled to the deduction of this money on the basis that there was only one sale. Though this turnover is subje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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