Somnath Iyer, J. - (1.)The appellant is a private company which engages itself in the sale of motor trucks manufactured by the manufacturer at Jamshedpur. Under the terms of the agreement between the manufacturer and the appellant, the appellant could make sales of these trucks only within the State of Mysore and the then State of Coorg.
(2.)In respect of the assessment years 1957-58 and 1958-59, the appellant claimed the deduction of freight charges under clause (i) of rule 6(4)(f) of the Mysore Sales Tax Rules. That deduction which was disallowed by the Commercial Tax Officer was allowed by the Deputy Commissioner in appeal but again disallowed by the Commissioner of Commercial Taxes in the exercise of his revisional power bestowed on him by section 22-A of the Mysore Sales Tax Act. These three appeals are directed against the orders made by the Commissioner in that way.
(3.)It is undisputed that under the terms of the agreement entered into between the appellant and the manufacturer, it is the duty of the appellant to purchase the trucks from the manufacturer and to take delivery of these trucks at the place of manufacture, namely Jamshedpur. It is equally undisputed that in respect of the sale transactions, the price payable in respect of which constituted the turnover disclosed by the appellant, the purchases of the trucks were made by the appellant only after an order had been placed by the customer for the sale of the truck to him by the appellant. It is also not controverted that in the invoices prepared by the appellant with respect to the sales which were made pursuant to such order, the retail price fixed by the manufacturer was shown separately and that the freight incurred by the appellant for bringing the truck from the place of manufacture to Bangalore where he carries on his business was also shown separately and that the aggregate was the amount paid by the customer to the appellant.
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