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
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
encashed by
the respondent by invoking two performance bank guarantees, balance
freight charges at Rs.7,56,394/-, refund of deduction against diesel
escalation ... petitioner did not seriously press the claim towards
balance freight charges, deduction against diesel escalation and for
wrongful deduction in the bill but seriously pressed
excise duty paid by him, and deducting also the freight charges incurred. A sum of Rs. 10,85,300 had been paid ... requirement that the freight had been charged separately, that is to say, the buyer was informed that the quantum of freight charges was additional
sales tax under the K.S.T. Act, on such freight charges collected an arrangement or an agreement is entered into between the assessees ... basis of "freight to pay".
The question arose as to whether the freight charges deducted from the aggregate amounts shown by the assessee
freight from diverse independent purchasers throughout India, the petitioners divided the country into several regions and recovered different amounts towards freight and related charges from ... charge for freight and other incidental expenses. It is common ground that a uniform rate for freight and associate charges is being charged
