JUDGMENT

BHAGWATI, J. :— These appeals by special leave raise an interesting question of law relating to the applicability of the definition of sale price in S. 2 (p) of the Rajasthan Sales Tax Act, 1954 and 2 (h) of the Central Sales Act, 1956. The question is whether in sales of cement effected under the Cement Control Order 1967, the amount of freight forms part of the sale price" so as to be exigible to Sales Tax under these Acts. The facts giving rise to these appeals are in material respects identical and hence it would be sufficient if we state the facts of Civil Appeal No. 1122 of 1976 which was argued as the main appeal before us.

2. The appellant in this appeal is Hindustan Sugar Mills Ltd. (hereinafter referred to as the assessee). The assessee owns a cement factory known as Udaipur Cement Works at Udaipur in Rajasthan and it manufactures and sells cement to purchasers both inside and outside Rajasthan. The appeal relates to assessment of the assessee to sales tax under the Rajasthan Sales Tax Act, 1954 and the Central Sales Tax Act, 1956 for the assessment years 1971-72 and 1972-73. During these assessment years the sale of cement was controlled under the Cement Control