MOHANLAL HARGOVIND Vs. COMMISSIONER, SALES-TAX

JUDGEMENT

(1.) This is a reference under Section 23 (1) of the Central Provinces and Berar Sales Tax Act, 1947 (hereinafter called the Act) by the Board of Revenue referring the following questions for the opinion of this Court: -

(2.) THE facts of the case may be briefly stated. The assessee is a large bidi manufacturing concern having its head office at Jabalpur and many branches and agents all over the country. The assessee sells bidis manufactured by it both inside and outside the State and also sends its bidis to replenish the stocks of its branches situate outside the State.

(3.) THE Board of Revenue, agreeing with the Assistant Commissioner of Sales -Tax and the Commissioner of Sales -Tax, held that the transactions leading to the despatch of goods of the value of Rs. 80,06,135/9/3 were salts and that the amount of freight paid, namely, Rs. 34,364/8/ -, was included in the price payble for the goods despatched to places outside the State.