JUDGMENT

P. N. BHAGWATI, J. :—These appeals by special leave arise common questions of law and it would be convenient to dispose them of by a single judgment.

2. The assessee effected certain transactions of sale of cement in accordance with the provisions of the Cement Control Order during the assessment period 1st August, 1971 to 31st July, 1972 and in the course of the assessment of the assessee to sales tax under the Madhya Pradesh Generals Sales Tax Act, 1958 and Central Sales Tax Act, 1956, a question arose whether the amount of freight which was included in the free on rail destination railway station price, but which was paid by the purchasers and hence deducted from the price shown in the invoices sent to the purchasers, formed part of the sale price so as to be liable to be included in the taxable turnover of the assessee. The assessee, proceeding on the basis that the amount of freight did not form part of the sale price and was not includable in the taxable turnover, did not show it in the returns, but the Assistant Commissioner of Sales Tax took the view that having regard to the provisions of the Cement Control Order, the amount of freight formed part of the sale price