Cement Marketing Co. Of India Ltd. vs Assistant Commissioner Of Sales Tax & Ors.

Authority: Supreme Court Date: 1979-10-30 Section: 276C Acts: Central Sales Tax Act, 1956; Madhya Pradesh General Sales Tax Act, 1958; Cement Control Order, 1967 Result: Assessee Citation: (1980) 124 ITR 15 (SC) : (1980) 4 TAXMAN 44 Justices: P.N. Bhagwati & R.S. Pathak, JJ. Appeal No: Civil Appeals Nos. 191 to 193 of 1978
Whether freight included in 'free on rail destination railway station' price under Cement Control Order forms part of sale price for sales tax purposes --- Held Yes; Whether penalty can be imposed for not including such freight in taxable turnover when assessee acted under bona fide belief --- Held No

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