Karnataka Court January 1969 Judgments

Webbs Sales and Service (P.) Ltd. Vs. Commissioner of Commercial Taxes ...

Court: Karnataka

Reported in: [1969]24STC84(Kar)

Somnath Iyer, J. 1. The appellant is a private company which engages itself in the sale of motor trucks manufactured by the manufacturer at Jamshedpur. Under the terms of the agreement between the manufacturer and the appellant, the appellant could make sales of these trucks only within the State of Mysore and the then State of Coorg. 2. In respect of the assessment years 1957-58 and 1958-59, the appellant claimed the deduction of freight charges under clause (i) of rule 6(4)(f) of the Mysore Sales Tax Rules. That deduction which was disallowed by the Commercial Tax Officer was allowed by the Deputy Commissioner in appeal but again disallowed by the Commissioner of Commercial Taxes in the exercise of his revisional power bestowed on him by section 22-A of the Mysore Sales Tax Act. These three appeals are directed against the orders made by the Commissioner in that way. 3. It is undisputed that under the terms of the agreement entered into between the appellant and the manufacturer, it ...