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10. The learned counsel for the revenue relied on the decision in Mettur Chemical and Industrial Corporation Ltd. Mettur Dam v. State of Tamil Nadu (T.C. Nos. 320 to 326 of 1971, judgment dated 22nd April, 1976) in support of the view taken by the Board of Revenue. In that case, the assessees claimed that they had contract to sell their goods to the customers on ex-factory or ex-work house price, that they charged handling and loading charges separately, that the said handling and loading charges would not constitute part of the price charged by the assessees to their buyers in respect of the goods sold and that therefore the charges cannot be included in the sale price for the purpose of assessment under the Central Sales Tax as well as the Tamil Nadu General Sales Tax Acts. This Court held that such handling and loading charges collected from the customers would form part of the sale price and are liable to be included in the taxable turnover. But the said decision is inapplicable to the facts of this case. Here, there is separate bargain between the parties as regards the services to be rendered by the assessee for cutting and bending the article purchased by the customer for the purpose of easy transport. When there is a separate bargain stating that the bending and cutting charges are to be paid separately, it is not possible to include such charges as part of the sale price. What is the price payable in respect of an article has to be determined with reference to the bargain between the parties. In this case, the parties have agreed for payment of a separate charge having regard to the nature of the goods sold to a particular customer apart from the sale price agreed for the articles sold. In such circumstances, it is not possible to include the said charges in the sale price and make it a part of the taxable turnover. It is also to be noted here that the charges are not collected by the assessee from each and every customer. But it is collected only from (those) customers who want the cutting and bending to be done in respect of the articles purchased by them for the purpose of easy transport.