Commissioner Of Sales Tax vs Hanuman Trading Company on 6 October, 1978
16. Counsel for the assessee has referred to a decision of this Court in the case of Commissioner of Sales Tax v. Gael Trading Co., Gorakhpur 1979 UPTC 1139. In that case the assessee had entered into a contract for the supply of sand and boulders, etc., and for transporting them to the desired site. The contract clearly stipulated that the transportation charges were to be reimbursed. It was held that the aggregate amount which the assessee received for the sand which he supplied to the purchaser was the price of the material and not the transportation charges which was paid for separately. This case clearly supports the contention of the assessee that the transportation charges, etc., could not be included in his turnover.