Judgment

P. N. BHAGWATI, J.:- This application for Review is directed against certain observations made by this Court in the course of the judgment in Civil Appeal No. 1122 of 1976*. The question which arose in that appeal was whether in sales of cement effected by the appellant under the Cement Control Order 1967, the amount of freight formed part, of the sale price "so as to be exigible to sales tax under the Central Sales Tax Act. 1956 and the Rajasthan Sales Tax Act. 1954." This Court held that having regard to the terms of the Cement Control Order, 1967, the amount of freight formed part of the "sale price" and was liable to be included in the turnover for the purpose of taxability under both the Central and the State Acts. However, it was stated before us by the learned counsel appearing on behalf of the appellant in the course of the arguments that the appellant had entered into a large number of transactions of sale of cement with the Central Government through the Director General of Supplies and Disposals and when the appellant claimed to recover the amount of sales tax in respect of these transactions from the Central Government on the basis that freight was part of "sale