exchange in accordance with sub-section (2), but does not include freight, telecommunication charges or insurance attributable to the delivery of the computer software outside ... clauses (iiia), (iiib) and (iiic) of section 28; (ii) any freight, telecommunication charges or insurance attributable to the delivery of the computer software outside India
returns the assessee did not include in the taxable
turnover the freight charges paid in respect of the goods
sold under the bonafide impression that ... freight charges were
not to be so includible in the taxable turnover in view of
certain decisions rendered by the High Courts and the
Supreme
assured that they will clear all dues including up and down
freight charges at appellant's Patancheru office. In view of it, the appellant ... short).
(iii) The respondent did not pay the freight charges and that therefore,
there was no 'consideration' for the contract for 'service
relation to the inclusion of grinding charges, loading and unloading charges, transport charges and freight charges in the taxable turnover. The place of the business ... that arises for consideration is whether the grinding charges, loading charges and handling charges, transport charges would form part of the sale price and they
natural meaning the `freight charges' then the
contention for the appellants that like `packaging charges'
these `freight charges' must have also been ... freight, and therefore clause 4 stood
modified. It was on those facts that it was held that the
payment of `freight charges
reimbursed for the
excess freight incurred by him. The whole control order
proceeds on the footing that the freight charges ... amount of freight payable and
that the purchaser should accordingly arrange to pay railway
freight or road transport charges at the destination at the
time
exchange in accordance with sub-section (2), but does not include freight, telecommunication charges or insurance attributable to the delivery of such software outside India ... clauses (iiia), (iiib) and (iiic) of section 28; (B) any freight, telecommunication charges or insurance attributable to the delivery of the film software, music software
exchange in accordance with sub-section (2), but does not include freight, telecommunication charges or insurance attributable to the delivery of such software outside India ... clauses (iiia), (iiib) and (iiic) of section 28; (B) any freight, telecommunication charges or insurance attributable to the delivery of the film software, music software
freight or any other sum due.—
(1) If the consignor, the consignee or the endorsee fails to pay on demand any freight or other charges ... necessary to realise a sum equal to the freight or other charges: Provided that where a railway administration for reasons to be recorded in writing
Tribunal, Chennai, by
order dated 19th September, 2000 held that the freight charges
formed part of sale price and the matter was remanded ... Assessing Authority to work out the actual freight charges.
Consequently, the order of the Appellate Assistant
Commissioner (CT), Kancheepuram was restored and with the
result
