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TMI Blog2017 (7) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of West coast Industrial Gases V. State of Kerala, [2002 (10) TMI 743 - KERALA HIGH COURT], where it was held, that unless, it could be demonstrated that the Assessee had transferred the effective control of the cylinders to its customers, the charges collected for temporary possession of the cylinders could not be included in the taxable turnover. Appeal allowed - decided partly in favor of Revenue. - Tax Case. Nos. 55 and 56 of 2016 - - - Dated:- 28-6-2017 - Rajiv Shakdher And R. Suresh Kumar, JJ. For petitioner : Mr.S.Kanmani Annamalai ORDER ( Order of the Court was made by Rajiv Shakdher, J. ) 1. These are two (2) appeals, which are directed against the common judgment and order of the Tamilnadu Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler-appellants from their customers for the supply of gases filled with cylinders. It is an admitted fact that if the freight charges are included in the sale price in the sale bill before arriving sales tax it has to be included in the sale price in the sale bill before arriving sales tax it has to be included in the taxable turnover if the contractual obligation of the seller to incur expenses on freight as per various judicial decisions. In the cases on hand, a verification of the assessment order revealed the fact that the Assessing Authority recorded that the dealer-appellants have collected freight, cylinder charges and handling charges for both the years. But when arriving the taxable turnover, by including the above to the taxable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parately in the sale bill. We have verified the same and found that the dealer-appellants have collected freight charges separately in the sale bill. In view of the above, the freight charges collected by the dealers from the customers are not includible as pre-sale expenses. Further, the issue of cylinder holding charges is concerned, we have examined the case law relied on by the ld. Counsel. As stated by the ld. Counsel, the Hon'ble Kerala High Court in the case of West Coast Industrial Gases v. State of Kerala reported in 132 STC 177 has held that collection of rent for retention of industrial gas cylinders beyond the stipulated period cannot be treated as turnover received for transfer of the right to use the cylinders, and the ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her charges were shown separately, was not correct. 6. In response to this submission, we had queried Mr.Annamalai, as to whether a ground had been taken in the appeal that the finding of the Tribunal was perverse. 6.1. Mr.Annamalai fairly states that no such ground has been taken in the appeal. 6.2. Furthermore, we find that the grounds taken in the appeal and the proposed questions of law framed in the appeals do not appear to emanate from the impugned judgment. 6.3. Mr. Kanmani Annamalai, accepts this position. 7. Given these circumstances, we are left with no option but to dismiss the appeals. 7.1. It is ordered accordingly. 8. We must also record that, despite several opportunities being given to Mr.Annamalai, he h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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