M.Jagannadha Rao, J. - (1.) The West Bengal Taxation Tribunal, by order dated 26-9-1991 dismissed the applications R. No. 354 of 1990, 130 of 1991, 415 of 1989 and 431 of 1989 and Civil Appeals 1083 of 1992 to 1086 of 1992 are filed against the dismissal of the said applications.
(2.) The issue involved in these appeals is whether the freight and handling charges, hereinafter described as "freight charges" or "delivery charges", are to be treated as included within the words "money consideration" in S. 2(d) of the West Bengal Sales Tax Act, 1954 (hereinafter called the 1954 Act) which defines "sale price".
(3.) According to the appellants, freight charges cannot be included in the meaning of the word money transaction in the definition of sale price in S. 2(d) in as much as it was not the intention of the legislature to treat the said charges as part of the "money consideration". It is the case of the appellants that the material on record and the conduct of the parties and in particular, the Cash Memo No. 97751 exhibited in the case which shows that delivery charges were separately collected as distinct from the cost of goods, was evidence that they were not part of the sale price. It is also the case of the appellants that S. 2(d) of the 1954 Act specifically includes in the definition of sale price any sum charged for containers or other materials for the packing of the notified commodities and in the absence of a similar inclusion of freight charges such charges must, by implication be treated as outside the sale price. Learned counsel also submitted that under S. 2(h) of Bengal Finance (Sales Tax) Act 1941 - which applies to non-specified goods - the definition of sale price specifically excluded delivery charges if separately charged and the 1954 Act must have, of necessity, contained a specific clause including freight charges within the meaning of sale price. Otherwise these charges would not be part of sale price. Learned counsel for the appellant placed strong reliance on the decision of this Court in Hyderabad Asbestos Cement Products Ltd. v. State of Andhra Pradesh (1969) 24 STC 487.;