9911796707
TMI Blog1986 (9) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... .. By these references under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as the State Act), the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether on the facts and under the circumstances of the case the railway freight in respect of the goods sold by the applicant and paid by the purchaser would form part and parc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were rejected. On further appeal before the Tribunal, the Tribunal upheld the order passed by the Assistant Commissioner of Sales Tax in that behalf. Aggrieved by the orders passed by the Tribunal, the assessee sought reference and it is at the instance of the assessee that the aforesaid question of law has been referred to this Court for its opinion. 4.. 'Now the finding of the Tribunal is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n before us is whether the railway freight could be held to be a part of the consideration payable to the assessee. 5.. For deciding the question arising in this case, we may usefully refer to the decision of a Division Bench of this Court in Orient Paper Mills Ltd. v. Commissioner of Sales Tax, M.P. [1983] 54 STC 195. The following observations in that decision are pertinent: "The law applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the price stipulated is f.o.r. destination railway station, the delivery is complete when the goods are put on rail and the risk also passes to the purchaser thereafter, making the railway the agent of the purchaser. The freight in this class of cases is payable by the purchaser though the price agreed upon is f.o.r. destination railway station. The price of the goods receivable in such cases ..... X X X X Extracts X X X X X X X X Extracts X X X X
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