Judgment

AHMADI, J.:- These appeals by special leave are directed against certain assessment orders made by the Commercial Taxes Officer relating to the assessment years 1975-76, 1976-77 and 1977-78 under the Rajasthan Sales Tax Act, 1954 (hereinafter called the Act) and the Central Sales Tax Act, 1956 (hereinafter called the Central Act). The question relates to payment of interest on tax on the amount of freight charged in respect of sale of cement under the relevant Cement Control Order. The returns were filed by the appellant on the premises that the amount of freight charged in respect of sale of cement under the said Control Order did not form part of the sale price for the payment of sales tax. The appellant contends that it had raised the contention bona fide but the same was rejected by this Court by its judgment and order dated August 22, 1978 in the case of Hindustan Sugar Mills Ltd. v. State of Rajasthan and J. K. Synthetics Ltd. v. C.T.O., Kota, 43 STC 13. By the said decision this Court held that the freight element formed part of the price of cement and sales tax was leviable on the sale price inclusive of the freight amount. The appellant was, therefore, required to