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TMI Blog2014 (11) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... e customer as to what is the amount of freight Following decision of Tungabhadra Industries Ltd. Kurnool [1960 (10) TMI 51 - SUPREME COURT OF INDIA], decision of high court upheld - Decided against assesee. - Civil Appeal No. 6246 of 2004, Civil Appeal No. 6247 of 2004 - - - Dated:- 18-9-2014 - H. L. Dattu And S. A. Bobde,JJ. For the Petitioner : Mr. S. Ganesh, Sr. Adv. Ms. Vanita Bhargav a, ADv. Mr. Ajay Bhargava, Adv. Ms. Gauri Rishi, Adv. For the Respondent : Mr. Shyam Divan, Sr. Adv. Ms. Neha Aggarwal, Adv. Mr. Subramonium Prasad, Adv. ORDER Civil Appeal No. 6246 of 2004 1. This appeal is directed against the judgment and order passed by High Court of Madras in Writ Petition No.6169 of 2002, dated 01.04.2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nciating so, the High Court has followed the decision of the Constitution Bench of this Court in the case of Tungabhadra Industries Ltd. Kurnool vs. Commericial Tax officer, Kurnool, 1960 (11) STC 827. Therein, the Constitution Bench of this Court has observed as under: One other point which is involved in the appeal relates to the claim of the appellant-company to a deduction in respect of the freight-charges included in the price of the commodity. Under rule 5(I) (g) of the Turnover and Assessment Rules, in determining the net turnover of a dealer, he is entitled to have deducted from his gross turnover all amounts falling under the following two heads, when specified and charged for by the dealer separately, without including them i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction it should be charged for separately and not included in the price of goods sold. The conditions of the rule not having been complied with, the appellant was not entitled to the deduction in respect of freight. 6. In our considered view, the facts of this case are similar to the facts noticed in the case of Tungabhadra Industries Ltd. Kurnool (supra). Therefore, we are of the view that the Division Bench of the High Court has not committed any error, whatsoever, which calls for our interference. Accordingly, the appeal is dismissed. Ordered accordingly. Civil Appeal No. 6247 of 2004 In view of the observation made in Civil Appeal No. 6246 of 2004, this appeal is also dismissed on the same terms, observations and direc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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