STATE OF ANDHRA PRADESH Vs. K C P LTD

JUDGEMENT

(1.) The only question which is common to all these cases is, whether the sales tax erroneously collected by the dealer on the frieght and packing charges is includible in the turnover within the meaning of turnover under Section 2 (s) of the A.P. General Sales Tax Act; when the very freight and packing chargs are indisputedly exempted from being included in the turnover.

(2.) The aforesid question has been answered by the appellate Tribunal in the negative. Hence these revisions by the Government. The dispute pertains to the assessment years 1969-70, 1970-71, 1971-72, and 1972 73.

(3.) The respondent, who is a dealer in the business in Cement, has filed returns for the aforesaid assessment years claiming exemption on turnovers representing freight and packing charges and also the sales tax collected on freight and paeking charges. Admittedly, and it is not in dispute. the freight and packing charges are exempted and, therefore they do not form part of the sale price. So, the dispute centres round the amount of sales tax collected on the freight and packing charges as forming part of the turnover.