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TMI Blog1982 (3) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... 66, to 31st December, 1967, and 1st January, 1968, to 31st March, 1968. For the assessment year 1966-67, the total freight charges came to Rs. 35,23,765.20 and for the year 1967-68, it came to Rs. 43,53,992.98. The dealer claimed, among others, that the freight charges should be excluded from the total turnover. The claim was negatived by the Deputy Commercial Tax Officer, Lalgudi. The dealer preferred appeals before the Appellate Assistant Commissioner, Commercial Taxes, Tiruchirapalli. He rejected the appeals of the dealer in so far as they related to the claim for exclusion of the freight charges from the total turnover. Thereupon, the dealer carried the matter before the Sales Tax Appellate Tribunal, Madras, in Tribunal Appeals Nos. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and Co-ordinating Organisation continued to maintain the same method in the matter of sale and distribution of cement, which prevailed during the time the Cement Control Order was in force prior to 1st April, 1966. The fact that the Cement Allocation and Co-ordinating Organisation was in-charge of the sales and distribution of cement during the relevant period, does not in any manner affect the question that arises for decision in these two cases. The factual basis on which the question that arises for our decision in these two cases can be stated thus, in the words of the Tribunal: "Though there was statutory decontrol of cement during the period from 1st January, 1966, to 31st December, 1967, the Cement Manufacturers Association agree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoices was only matter of bill making routine and there was really no separate levy of freight charges in any of the sales effected, by the dealer. In this factual situation, rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959, is clearly attracted. Rule 6(c) reads as follows: "The tax or taxes under section 3, 4 or 5 shall be levied on the taxable turnover of the dealer. In determining the taxable turnover, the amounts specified in the following clauses shall, subject to the conditions specified therein, be deducted from the total turnover of a dealer- ...................................................... (c) all amounts falling under the following three heads when specified and charged for by the dealer separately, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the overall consideration, but are separately charged for by the dealer, without including them in the price of the goods sold, the dealer would be entitled to a deduction in respect of such charges in the computation of his taxable turnover." The next question for consideration is whether the fact that the Cement Control Order came into force on 1st January, 1968, would disentitle the dealer from claiming deduction of the amount of freight charges from the total turnover. We are of the view that even in respect of the period subsequent to 1st January, 1968, the dealer will be entitled to deduction of the freight charges from the total taxable turnover under rule 6(c) of the Tamil Nadu General Sales Tax Rules notwithstanding the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amil Nadu General Sales Tax Act. We also took note of the fact that the sale price is not defined in the Tamil Nadu General Sales Tax Act, as in the case of the Central Sales Tax Act or the Rajasthan Sales Tax Act, which came up for interpretation before the Supreme Court in Hindustan Sugar Mills Ltd. v. State of Rajasthan [1979] 43 STC 13 (SC). In those circumstances, we did not apply the ratio of the Supreme Court in Hindustan Sugar Mills Ltd. v. State of Rajasthan [1979] 43 STC 13 (SC) in deciding the question with reference to the provisions of the T.N.G.S.T. Act in Ramco Cement Distribution Co. (P.) Ltd. v. State of Tamil Nadu [T.C. No. 31 of 1979 (batch) (decided on 23rd December, 1981, and referred to above)] [1982] 51 STC 171. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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