ORDER
1. Rule 9(f) of the Kerala General Sales Tax Rules, 1963 (“the rules”) provides that the amount specified and charged for by the dealer separately as freight, without including that amount in the price of goods sold, shall be deducted from the total turnover of the dealer for the purposes of assessing the dealer’s liability under the Kerala General Sales Tax Act, 1963. In all these appeals the question for consideration before the High Court was whether the respondent-assesses were entitled to the benefit of Rule 9(f) of the Rules. The High Court answered the question in favour of the assessees and against the State. These appeals are by the State of Kerala against the judgment of the High Court.
2. Civil Appeals Nos. 2680 to 2682 of 1979:
The assessee in these appeals was a dealer in firewood. He had contracted with the Gwalior Rayons Ltd, for the purchase and sale of firewood. These appeals are in respect of the assessments to sales tax for the assessment years 1968-69, 1969-70 and 1970-71. The High Court on consideration of the material on the record reached the following finding:
There is abundant material on record which has been referred to by the Tribunal itself and by the Appellate Assistant Commissioner to show that in the cases under consideration the transport charges were specified and charged for separately under the rule.
3. The High Court granted the benefit of Rule 9(f) of the Rules to the assessee. We have been taken through the judgment of the High Court which is reported at (1978) 42 STC 294 (Kutty & Co. v. State of Kerala). We agree with the reasoning and the conclusions reached therein. We see no ground to interfere with the impugned judgment of the High Court. We, therefore, dismiss the appeals. No costs.
4. Civil Appeals Nos. 2684 and 2685 of 1979:
The assessee in these appeals was also a dealer of firewood and had contracted for the purchase and sale of firewood. The High Court, on the basis of the material before it, gave the benefit of Rule 9(f) of the Rules to the assessee. We see no ground to interfere with the reasoning and the conclusions reached by the High Court. The appeals are dismissed. No costs.
5. Civil Appeal No. 2683 of 1979:
The assessee in this appeal was a dealer in bamboos. He had contracted for the purchase and sale of firewood. The assessee was given benefit of Rule 9(f) of the Rules. We see no ground to interfere with the impugned judgment of the High Court. The appeal is dismissed. No costs.
6. Civil Appeals Nos. 1166 to 1169 of 1980:
The question before the High Court was whether the assessee was entitled to the benefit of Rule 9(f) of the Rules. Following its earlier judgment in (1978) 42 STC 294 (Kerala) (Kutty & Co. v. State of Kerala) the High Court granted the benefit of the said rule to the assessee. Since we have upheld the High Court judgment in (1978) 42 STC 294 (Kerala) (Kutty & Co. v. State of Kerala) by dismissing C.A.Nos. 2680-2682 of 1979, these appeals have to be dismissed. We order accordingly. No costs.
