1997 (9) TMI 599

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..... of the assessee for the year 1984-85 contending that this amount represented freight and delivery charges which had not been shown separately in the sales bills and therefore includible in the taxable turnover. 2.. The assessing officer as also the appellate authority have taken the view that as the assessee has, in the sale bills, had made entries including the amounts of freight and delivery .....

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..... he amount excluding the freight charges, and delivery charges. 4.. Section 2(h) of the Central Sales Tax Act, 1956 excludes from definition of sale price, the freight and delivery charges if charged separately. 5.. The Tribunal has not erred in holding that on the facts established before it, the freight and delivery charges were to be excluded from the sale price. This revision petition is di .....

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