1996 (3) TMI 499

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..... r Bench, Jaipur. On the establishment of this Tribunal, it stood transferred under section 15, Rajasthan Taxation Tribunal Act, 1995. The order of the Rajasthan Sales Tax Tribunal (now Sales Tax Board) (in short, "Tax Board"), Ajmer, dated May 28, 1994, has been challenged by which it has confirmed the findings that the inspection charges recovered by the assessee-seller (respondent) were not part .....

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..... he inspection charges were not part of the sale price as per the terms of the contract entered into between the seller (assessee) and the purchaser, the goods were to be inspected by the men of Director-General, Supply and Disposal, New Delhi, before their supply, inspection charges were to be deposited initially by the assessee-seller with the said Director, they were to be paid subsequently by t .....

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..... ply, NI Circle, Jamnagar House, Sharjahan Road, New Delhi prior to despatch. The inspection charges shall be borne by the department. However, advance inspection fees will be deposited initially by the contractor (assessee) with the Director-General, Supply and Disposal which may be claimed subsequently through respective invoices." It is not in dispute that in pursuance of this condition, the .....

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