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TMI Blog1995 (8) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... rding charges incurred by the assessee to the extent of Rs. 13,531.85 are includible in the term "sale price" as defined under section 2(h) of the Central Sales Tax Act and hence taxable under the said Act. 2.. One finding of the Tribunal is as follows: "The Revenue has not made out any case to the effect that the freight and forwarding charges formed part of the sale price of the goods." Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to tax and in which case, the question whether they are separately charged and billed or not, is not material. The latter part of the abovesaid definition of the term "sale price", is an inclusive clause which says that the sale price would include any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof. In other words, such sum even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal has also found thus: "The appellant invariably showed the freight charges and forwarding charges separately in the bills." So, we can take it that the said freight and forwarding charges have been separately charged. So, even assuming that the present case comes within the latter part of the said definition of the term "sale price" in view of the abovesaid exclusion clause beginning with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the goods falls under the latter part of the abovesaid definition and particularly the abovesaid exclusion clause, therein, necessarily the abovesaid freight and forwarding charges should be excluded from the term "sale price" and hence not chargeable to tax. The abovesaid legal principles have also been explained in our judgment in the case of State of Tamil Nadu v. Cauvery Cotton Trading Comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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