J.C. SHAH, C.J.

(1) THE Appellant Company is registered as a dealer in "Indian made foreign liquor" under the Kerala General Sales Tax Act, 1963. The Company has a place of business in Ernakulam, in the State of Kerala. Liquor sold by the Company is manufactured or produced in distilleries or bieweries at different places in the State of U. P. and Haryana. Liquor is transported for sale by the company from its breweries and distilleries to its place of business at Ernakulam. It is the practice of the Company to maintain a uniform "ex-factory price" in respect of each brand of liquor and liquor is sold at different centres after adding to the ex-factory price the appropriate amount attributable to freight and other charges. The Company transports its goods from its factory to the warehouses maintained by it at Ernakulam and when selling liquor to the customers the Company makes out separate bills for the exfactory price and for "freight and handling charges".

(2) IN proceedings for assessment of sales-tax for 1963-64 the Company claimed under Rule 9(f) of the Kerala General Sales Tax Rules, 1963, Rs. 59,188-99 as an admissible deduction in respect of charges for "freig