- (1.) Rule 9 (f) of the Kerala General Sales Tax Rules, 1963 (the Rules) provides that the amount specified and charged for by the dealer separately as freight, without including that amount in the price of goods sold, shall be deducted from the total turnover of the dealer for the purposes of assessing the dealer's liability under the Kerala General Sales tax Act, 1963. In all these appeals the question for consideration before the High court was whether the respondents-assessees were entitled to the benefit of Rule 9 (f) of the Rules. The High court answered the question in favour of the assessees and against the State. These appeals are by the state of Kerala against the judgments of the High court.
(2.) The assessee in these appeals was a dealer in firewood. He had contracted with the Gwalior Rayons Ltd. for the purchase and sale of firewood. These appeals are in respect of the assessments to sales tax for the assessment years 1968-69, 1969-70 and 1970-71. The High court on consideration of the material on the record reached the following finding: "There is abundant material on record which has been referred to by the tribunal itself and by the Appellate Assistant Commissioner to show that in the cases under consideration the transport authorities were specified and charged for separately under the rule. "the High court granted the benefit of Rule 9 (f) of the Rules to the assessee. We have been taken through the judgment of the High court which is reported as Kutty and Co. v. State of Kerala. We agree with the reasoning and the conclusions reached therein. We see no ground to interfere with the impugned judgment of the High court. We, therefore, dismiss the appeals. No costs.
(3.) The assessee in these appeals was also a dealer of firewood and had contracted for the purchase and sale of firewood. The High court, on the basis of the material before it, gave the benefit of Rule 9 (f) of the Rules tothe assessee. We see no ground to interfere with the reasoning and the conclusions reached by the High court. The appeals are dismissed. No a costs.;