JAGANMOHAN REDDY, C. J.

( 1 ) THIS tax revision case and the other writ petitions involve the determination of the question whether the order of the majority of the sales Tax Appellate Tribunal, declaring that railway freight payable by the purchaser shall not be included in the turnover of the seller, is correct. Two members of the sales Tax Appellate Tribunal, on a reading of section 2 (s) of the Andhra Pradesh general Sales Tax Act, 1957 (here in after referred to as "the Act") and rule 6 of the Rules framed thereunder, have held that the railway freight paid by the purchaser cannot be included in the turnover of the sales made by the company. The Accounts member, on the other hand, thought that because the company was charging the list price which included the railway freight and as such the goods were to be f. o. r. destination as per clauses 4 and 16 of the agreement, the railway freight was properly included in the turnover.

( 2 ) MR. Srinivasamurthy, learned Advocate for the respondent-company, who are also the petitioners in the writ petitions, contends that under the terms of the agreement, the price at which the goods produced by the company were supplied to the stockist

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