1992 (8) TMI 246

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..... nsel for the respondent. There are two disputes in this case, one is regarding the addition of the freight charges and the other regarding the rent on container. In my opinion rent on container cannot be included in the sale price as there is no sale of the container. Hence the amount of Rs. 4,30,456.15 which has been shown as rent for bottle is to be deleted from the turnover of the year. With .....

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..... he actual average freight is liable to be deleted from the turnover of the assessee. To work out this actual average freight the matter needs to be remanded to the Tribunal to consider this aspect. Hence while upholding the finding in other issues, I set aside the addition of the rent of the bottles from the turnover, and I remand the matter for a fresh decision regarding the freight in the light .....

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