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TMI Blog2011 (8) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... eshavamurthy ORDER:- The order of the court was made by N. KUMAR J.-The Revenue has preferred these petitions challenging the order passed by the Karnataka Appellate Tribunal, which has set aside the order passed by the assessing authority as well as the Appellate Commissioner and held that the assessee is not liable to pay any sales tax on the transportation charges mentioned in the invoice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Commissioner held that the sales tax is payable on the total amount of the goods plus freight charges. That order has been set aside by the Appellate Tribunal on the ground that the transportation charges are fixed separately for each items and the same are collected in the tax invoices and paid to the transporters. Therefore, the transportation charges so collected are part of the post-sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 312 (Karn)) where at para 8 it was held as under (pages 315 and 316 in 44 VST): "8. In the light of the expressed provisions under the Acts and Rules and the explanation given by the Government, the position is clear that the dealer collects freight charges as part of total order value. Though, it is specifically mentioned what is the cost component to the said transportation charges, collecting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority was carried away by the legal position prior to the enactment of the Act and thus he got confused himself without looking into the express provisions contained in the Act. The revisional authority was therefore justified in interfering with the order as the order was prejudicial to the remedy." 4. In that view of the order, the order passed by the Tribunal is contrary to law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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