1983 (7) TMI 291

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..... following question of law has been referred to this Court for its opinion: "Whether in the facts and circumstances of the case, the Tribunal was justified in holding that as freight was part of the turnover even though it was not included in the amount shown in C forms, it was liable to tax at the concessional rate of tax as if it was covered under C declaration forms furnished?" 2.. The mate .....

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..... reference and it is at the instance of the department that this reference has been made to this Court. 3.. Having heard the learned counsel for the parties, we have come to the conclusion that this reference deserves to be answered in the affirmative and against the department. "Freight charges" cannot be treated as if they were "goods" as seems to have been done by the assessing authority and .....

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