HINDUSTAN SUGAR MILLS LTD Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE short question involved in this writ petition is whether or not the railway freight on the cement sold by the petitioner under the Cement Control order. 1967. should be deducted from its texable turnover for purposes of the Rajasthan Sales Tax Act, 1954 or it should be treated as the part of the sale price and liable to be taxed under the Act.

(2.) THE Commissioner Commercial Taxes, has, in response to a show-cause notice entered a caveat and raised a preliminary objection as to the maintainability of the petition. THE parties were heard both on the objections as well as on the merits at great length. THEy have also filed their written submission.

(3.) IN that view of ours, no other question arises. We would, indeed, have refrained from expressing any opinion on the merits. Learned counsel for the petitioner, however, pressed the merits of the point in controversy evidently wanting to have a decision thereon. We are, therefore, constrained to deal with them.