1991 (7) TMI 365

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..... 2, 1981. The controversy is limited in its scope. 2.. The Tribunal found that the transport charges had been charged separately from that of the goods sold and that the purchase order was, in fact, a blend of two agreements in the same contract, one for supply of the material and another for transportation, specifying the cost and transport charges separately and went on to hold that the transpo .....

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..... lied upon the finding recorded by the Appellate Assistant Commissioner to interpret the contract and the purchase order to imply a single contract and held that even though the transport charges had been shown separately, it was included in the sale price of the commodity itself. 4.. In our opinion, the interpretation placed by the Tribunal on the contract and purchase order cannot be said to be .....

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