(1.) SINCE these three cases involve identical dispute, they are disposed of this common judgment.
(2.) THE facts situations are almost identical. In each of the cases, on being moved under section 24 (2) of the Orissa Sales Tax Act, 1947 (in short, "the Act") buy the concerned dealers this Court had directed the Orissa Sales Tax Tribunal (in short, "the Tribunal") to state the cases and refer the following questions for opinion. Whether, on the facts and in the circumstances of the case, charging of freight along with other charges separately and adding all the items together to arrive at the total bill amount, is to be excluded for as cost of freight separately charged ? (In S. J. C. Nos. 46 and 47 1985) Whether having regard to the agreement between the dealer and the purchaser, the Tribunal was right in holding that the dealer was not entitled to charge separately for transport charges and consequently the fact of its separate billing for receipt of charges would not entitle him to claim such deduction ? (In S. J. C. No. 94 of 1986)
(3.) THE stand of the dealer was that though originally there was a composite agreement for supply and delivery in stacks, correspondences were exchanged between the dealer and the railway authorities. There was bifurcation of the rates and cost of ballasts, sales tax, transportation and other charges and charges for loading into railway wagons were separately indicated. It, according to the learned counsel for the dealer, was sufficient compliance with the requirements relating to the separate charge and therefore, the amount in question should not have been subjected to tax. The learned counsel for the Revenue submits that the requirements of law as laid down in section 5 (2) (A) (a) (iii) were not complied with. It is pointed out that even if it is accepted that the railway authorities had accepted bifurcation of the rate originally agreed upon, yet there is no reference to prescribed charges alone and the amount shown separately related not only to transport charges but also to other charges.