9911796707
TMI Blog2007 (1) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... rtiorarified mandamus to call for the records of the second respondent above named in its proceedings in T.A. No. 606 of 1998 and quash the order dated December 24, 1999 passed therein and further direct that exemption be granted to the petitioner on the turnover of freight in dispute, viz., Rs. 19,91,643. The issue involved in the present case is whether freight charges in a sum of Rs. 19,91,643 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The freight was excluded from the computation of sales turnover. The goods were delivered at the parties places. The sale was concluded finally and effectively only on delivery. The delivery of the goods was made by the assessee only at the parties places and that freight charges collected by the assessee represents only pre-sale charges and were to be includible in the taxable turnover. Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted that the freight charges has been collected separately and that would not form part of the sale price so as to enable the department to levy tax on that component also. However for the present assessment year 1993-94, they have taken a different view. I have heard the learned counsel for the petitioner and perused the material. The petitioner has furnished "C" form declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the sale price and as such that turnover has been taken for levy of tax, for which course of action, in the absence of any other material to prove except the production of the invoices, wherein the freight charges have been separately shown, I do not find any material change or material evidence to interfere with the finding arrived at by the authorities. Therefore, this writ petition is dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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