9911796707
TMI Blog1992 (6) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 1973-74 under the Central Sales Tax Act, 1956, by the Commercial Tax Officer, Central Assessment Circle IV, Madras, by an order of assessment, dated November 14, 1977. The assessing officer had allowed the exemption on a turnover of Rs. 2,96,234.95 relating to freight charges. Aggrieved by the said order, the assessee went on appeal to the Appellate Assistant Commissioner and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant though raised a point of law that the Joint Commissioner could not have touched the order of the assessing authority, since the assessment was the subject-matter of the appeal before the Appellate Assistant Commissioner, however, gave up that point when this Court pointed out that the Appellate Assistant Commissioner remanded the matter to the assessing officer and that the grievance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxation which was exempted by the original authority. 4.. We have given our deep and anxious consideration to the arguments of learned counsel for the appellant. First of all, we are not inclined to agree with the learned counsel for the appellant since at the time of hearing of the appeal, the assessee did not produce the price lists and invoices in respect of other goods and it was also not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the apex Court of the land in the decision reported in Tungabhadra Industries Ltd. v. Commercial Tax Officer [1960] 11 STC 827 has held that in order to claim the benefit of exemption the freight should (i) have been specified and charged for by the dealer separately and (ii) the same should not have been included in the prices of the goods sold. In the case before us, the second condition as st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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