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TMI Blog2009 (8) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... ing loading charges, transport charges, unloading charges as not includible in the purchase turnover for the purpose of levy of tax under section 7A of the Tamil Nadu General Sales Tax Act, 1959?" The order relates to the assessment year 1997-98. The assessee had purchased fly ash from the thermal power station and he was assessed to purchase tax on the abovesaid purchase, not only on the value of the goods supplied by the thermal power station, but also on the transportation charges and other charges incurred by the assessee for transporting such fly ash from the site of the thermal power station to the assessee's place. The Assistant Commissioner (CT), Fast Track Assessment Circle II, Coimbatore, has determined the total taxable tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenditure which the dealer incurred subsequent thereto cannot be called as a pre-sale expenditure and confirmed the order of the Deputy Commissioner (CT), Appeals and rejected the application of the State. Aggrieved against this order, the State has come before this court challenging the findings of the Tribunal and the Deputy Commissioner (CT), Appeals. We have heard Mr. Haja Naziruddin, learned Special Government Pleader (Taxes) for the petitioner/State and Mr. N. Inbarajan, learned counsel for the respondent/assessee. The short question, which is to be answered in this case, is whether the expenses incurred by a dealer, who purchases the fly ash from the thermal power station, which is admittedly a waste product for the thermal power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to make our interference with the finding of fact. At this juncture, we are fortified by the judgment rendered by this court in Gwalior Rayon Silk Manufacturing and Weaving Co. Ltd. v. State of Tamil Nadu [1982] 49 STC 73, wherein it was held that the transport charges, which was incurred by the assessee, in respect of delivery of goods from the Forest Department, would not attract levy of charges under section 7A. The Tribunal, relying upon the said judgment, specifically gave a finding that only the post-purchase expenditure could be included and therefore, the finding of the Deputy Commissioner in setting aside the assessment made on the purchase of the value of the fly ash from the electricity board and the subsequent expenditure inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Co. v. Sales Tax Officer, Koraput I Circle reported in [1971] 27 STC 176, wherein their lordships have categorically held that the turnover of purchase means the aggregate of the amounts of purchase price paid and payable by the dealer in respect of the purchase, while purchase price means amount payable by a person as valuable consideration and shall also include any sum charged towards anything done by the seller in respect of the goods at the time of or before delivery of such goods. Therefore, it is clear that before the delivery of goods, the thermal power station do not do anything insofar as the supply of goods is concerned. As it is stated that it is only a waste product, which has been directed to be removed, no further service o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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