1991 (10) TMI 293

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..... 1982 and has come up in revision before us. 2.. The dispute in this revision petition relates to the turnover of Rs. 1,89,065.55 representing handling charges. The case of the assessees before the statutory authorities, including the Tribunal, was that the handling charges had been agreed to be collected separately from the customers and the same included loading, cartage, cooly expenses and did .....

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..... nd the handling charges in such cases which were incurred after the delivery to the carrier, would only be post-sale expenses and the Tribunal rightly found that the same could not be included in the sale price and had to be excluded from the taxable turnover. In taking the view, the Tribunal relied upon Hindustan Sugar Mills Ltd. v. State of Rajasthan [1979] 43 STC 13 which undoubtedly supports t .....

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