1990 (10) TMI 349

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..... revisions. The same assessee is the respondent in both the cases. We are concerned with the assessment years 1983-84 and 1984-85. The Revenue assails the common order passed by the Sales Tax Appellate Tribunal, for the above two years, dated December 12, 1989. For both the years, the assessee claimed exemption on the amount paid towards handling charges which was incurred for taking out the goods .....

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..... this Court in Deputy Commissioner of Sales Tax v. K.P.M. Kunhammed [1978] 42 STC 298, it was held that the claim of the assessee should be allowed. It is thereafter, aggrieved by the aforesaid decision of the Appellate Tribunal, the Revenue has come up in revisions. 2.. We heard counsel for the Revenue-Special Government Pleader (Taxes), Shri N.N. Divakaran Pillai. It is conceded that handling .....

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..... and loading it in the vehicles of the purchasers (handling charges) charged separately without including it in the sale price should be given deduction from the total turnover as per rule 9(f)(i) and (ii) of the Kerala General Sales Tax Rules, 1963. The said conclusion arrived at by the Sales Tax Appellate Tribunal is justified in law. It is in accord with the Bench decision of this Court in K.P.M .....

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