Supreme Court Decisions/Judgements Directory

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:S.B.SARKAR AND ORS.Vs. RESPONDENT:UNION OF INDIA AND ORS. DATE OF JUDGMENT30/04/1990 BENCH:SAHAI, R.M. (J) BENCH:SAHAI, R.M. (J) MISRA RANGNATH CITATION:<table cellspacing="0" style="border-collapse:collapse;margin-left:8.5pt"><tbody><tr style="height:12pt"><td style="width:129pt"><p clas...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:ORIENT PAPER AND INDUSTRIES LTD. ANDANR. ETC. ETC.Vs. RESPONDENT:STATE OF ORISSA AND ORS. ETC. DATE OF JUDGMENT30/10/1990 BENCH:THOMMEN, T.K. (J) BENCH:THOMMEN, T.K. (J) SHARMA, L.M. (J) SAIKIA, K.N. (J) CITATION:1991 AIR 672 1990 SCR Supl. (2) 480 1991 SCC Supl. (1) 81 JT 1990 (4) ...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:M.O.H. UDUMAN AND ORS.Vs. RESPONDENT:M.O.H. ASLUM DATE OF JUDGMENT13/11/1990 BENCH:RAMASWAMY, K. BENCH:RAMASWAMY, K. SHARMA, L.M. (J) CITATION:1991 AIR 1020 1990 SCR Supl. (2) 663 1991 SCC (1) 412 JT 1991 (1) 138 1990 SCALE (2)1045 ACT:Indian Partnership Act, 1932: Sections 39 and...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:HINDUSTAN PETROLEUM CORPORATION LTD.Vs. RESPONDENT:YASHWANT GAJANAN JOSHI AND ORS. DATE OF JUDGMENT05/12/1990 BENCH:RANGNATHAN, S. BENCH:RANGNATHAN, S. KASLIWAL, N.M. (J) AGRAWAL, S.C. (J) CITATION:1991 AIR 933 1990 SCR Supl. (3) 434 1991 SCC Supl. (2) 592 JT 1991 (1) 38 1990 SCALE ...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:AKBAR BADRUDIN JIWANI Vs. RESPONDENT:COLLECTOR OF CUSTOMS, BOMBAY DATE OF JUDGMENT14/02/1990 BENCH:RAY, B.C. (J) BENCH:RAY, B.C. (J)<table cellspacing="0" style="border-collapse:collapse"><tbody><tr style="height:12pt"><td style="width:132pt"><p class="s1" style="padding-left: 2pt;text-in...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:RAJU KAKARA SHETTY Vs. RESPONDENT:RAMESH PRATAPRAO SHIROLE AND ANR. DATE OF JUDGMENT15/01/1991 BENCH:AHMADI, A.M. (J) BENCH:AHMADI, A.M. (J) SHETTY, K.J. (J) SAHAI, R.M. (J) CITATION:1991 SCR (1) 51 1991 SCC (1) 570 JT 1991 (1) 128 1991 SCALE (1)26 ACT:Bombay Rents, Hotel and Lodgi...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:RAJ KUMAR KARWAL Vs. RESPONDENT:UNION OF INDIA AND ORS.WITHKIRPAL MOHAN VIRMANIV.STATE AND A DATE OF JUDGMENT21/03/1990 BENCH:AHMADI, A.M. (J) BENCH:AHMADI, A.M. (J) FATHIMA BEEVI, M. (J) CITATION:1991 AIR 45 1990 SCR (2) 63 1990 SCC (2) 409 JT 1990 (1) 503 1990 SCALE (1)509 ACT...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:K.M. ABDULLA KUNHI AND B.L. ABDUL KHADER Vs. RESPONDENT:UNION OF INDIA AND ORS., STATE OF KARNATAKAAND ORS. DATE OF JUDGMENT23/01/1991 BENCH:SHETTY, K.J. (J) BENCH:SHETTY, K.J. (J) RAY, B.C. (J) KANIA, M.H. SHARMA, L.M. (J) VERMA, JAGDISH SARAN (J) CITATION:1991 AIR 574 1991 SCR (1) ...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:SMT. SHAKUNTALA MEHRISHI Vs. RESPONDENT:NEW DELHI MUNICIPAL COMMITFEE AND ORS:. DATE OF JUDGMENT01/03/1990 BENCH:OJHA, N.D. (J) BENCH:OJHA, N.D. (J) VENKATACHALLIAH, M.N. (J) VERMA, JAGDISH SARAN (J) CITATION:1990 AIR 1229 1990 SCR (1) 753 1990 SCC (3) 521 JT 1990 (1) 386 1990 SCA...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:ANAND BIHARI AND ORS.Vs. RESPONDENT:RAJASTHAN STATE ROAD TRANSPORT CORPORATION,JAIPUR THROUGH IT DATE OF JUDGMENT20/12/1990 BENCH:SAWANT, P.B. BENCH:SAWANT, P.B. AGRAWAL, S.C. (J) CITATION:1991 AIR 1003 1990 SCR Supl. (3) 622 1991 SCC (1) 731 JT 1990 (4) 794 1990 SCALE (2)1286 ACT...