Judgment

SHAH, J.

( 1 ) THE appellant, a public limited company carrying on the business of manufacturing and selling asbestos cement sheets and other products, has its factory at Sanatnagar, Hyderabad, in the State of andhra Pradesh, and is registered as a "dealer" under the Andhra pradesh General Sales Tax Act (6 of 1957 ). For the year 1959-60 the commercial Tax Officer, in assessing the turnover of the company, allowed a deduction of Rs. 57,970. 37 in respect of railway freight on articles supplied to outstation customers. The Deputy Commissioner of commercial Taxes later revised the assessment, and directed that the railway freight paid in respect of the goods sold be included in the turnover. In appeal the Appellate Tribunal set aside the order passed by the Deputy Commissioner of Commercial Taxes. But the order passed by the Tribunal was set aside by the High Court of Andhra Pradesh and the order passed by the Deputy Commissioner was restored. A writ petition moved by the company challenging the assessment was also dismissed.

( 2 ) TO meet competition from other manufacturers, the company maintained a uniform catalogue rate all over the country in respect of its manufactures.