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Documents citing Orient Paper Mills Ltd. vs Commissioner Of Sales Tax on 19 April, 1980

Commissioner, Sales Tax vs Ajanta Dairy on 22 October, 2003

6. Admittedly, the applicant has not received any amount towards the freight from the customers and, therefore, treating the amount deducted in bill from the catalogue amount price fixed F.O.R. destination cannot be treated as part of the turnover. It is not the case where the price F.O.R. destination was charged and the same was paid by the purchaser and in the account, the amount of bill and freight are separately shown. In the present case, the amount of freight has not at all been paid by the customers. Therefore, the question of its inclusion in the turnover does not arise. While arriving on the conclusion that the amount of freight deducted in bill will not form part of the turnover. Tribunal has relied upon the decision of apex Court in S.L.P. (Civil) No. 9424 of 1982, Commissioner of Sales Tax v. Geep Flash Light Industries, the decision of apex Court in the case of Hyderabad Asbestos Cement Products Ltd. v. State of Andhra Pradesh reported in [1969] 24 STC 487, the decision of Punjab and Haryana High Court in the case of State of Haryana v. Janki Das and Co. reported in [1990] 79 STC 1, decision of Madras High Court in the case of Orient Paper Mills Ltd. v. Commissioner of Sales Tax [1983] 54 STC 195 and the decision of this Court in the case of Commissioner of Sales Tax v. Amritsar Oil Works reported in 1989 UPTC 1187. Learned standing counsel is not able to assail the finding recorded by the Tribunal and is not able to make out any case that on the facts and circumstances, the amount deducted towards the freight in the bill form part of turnover. I do not find any error in the view of Tribunal.
Allahabad High Court Cites 4 - Cited by 1 - R Kumar - Full Document
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