1991 (12) TMI 260

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..... part of the bill, but which was deducted at the end of the bill showing the balance as the amount payable by the customer. The learned counsel for the petitioner contends that the excise duty was excluded from the final billed amount as it was not payable by the customer and therefore did not form part of the turnover assessable to sales tax. Counsel for the petitioner states that under the terms .....

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..... er produced a typical contract entered into by the assessee in these cases wherein the term relating to price was similar and provided as follows: "The unit ex-factory price freight to destination railway station/stores and transit insurance and f.o.r. destination railway station/stores are indicated below. Sales tax, if any, and applicable will be paid extra at actuals. As the excise duty is re .....

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