1997 (9) TMI 599

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..... Tribunal disallowing the addition of Rs. 1,54,249 to the turnover 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 .....

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..... and delivery charges. However, the tax collected by him was on the 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 .....

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