1976 (12) TMI 167

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..... 1973. "(i) Whether, on the facts and in the circumstances of the petitioner's case, when the price was quoted f.o.r. destination but the railway freight was always paid by the customers, it is open to the sales tax authorities to treat railway freight as forming part of the price of goods sold and levy tax thereon? (ii) Whether, on the facts and in the circumstances of the petitioner's case .....

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..... way freight would be paid by the customers?" The manner in which question No. (ii) has been framed shows that, admittedly railway freight is not made part of the price of the goods sold. Obviously, therefore, the sales tax authorities could not, with any justification, impose sales tax on amount spent as railway freight because sales tax is to be imposed on the price of the goods sold. The view .....

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