N C PALIA AND SONS Vs. STATE OF BOMBAY

JUDGEMENT

(1.) This is an application for revision against the order of the Collector of Sales Tax, Bombay, rejecting a similar application for revision of the order of the Assistant Commissioner of Sales Tax who confirmed in appeal the assessment made by the Sales Tax Officer, Surat.

(2.) The facts of the case are not many. The applicants are dealers in bricks and have their place of business at Surat. Bricks have to be sold according to the controlled rates fixed by Government. The applicants during the period 1st Oct., 1946, to 31st March, 1947, supplied bricks to their customers. They have also conveyed them to the places where their customers wanted them. They have added the charges for this to the bills for the bricks.

(3.) Looking to the figures of conveyance charges the Sales Tax Authorities suspected that they included extra price for the bricks which the applicants charged, not being satisfied with the controlled rates. They, therefore, treated that the whole amount of conveyance charges should be included in the sale price and the sales tax assessed accordingly. The sales tax to which the applicants were thus assessed came to Rs. 2,066-15-0.