JAYASIMHA BABU, J.

The assessee's grievance is against the order of the Joint Commissioner who has suo motu revised the order of the Appellate Assistant Commissioner in respect of the petitioner's assessment for the year 1986-87 and has held that the freight handling and incidental charges though billed separately for the price of the goods sold for factory are liable to be taxed.

2. Having perused the orders of the Joint Commissioner, and the records produced by the assessee which included the terms of the contract between the assessee and its customers, we are clearly of the view that the impugned order cannot be sustained.

3. The industrial gas sold by the petitioner is sold by it in cylinders which are to be returned by the customers. The price of the gas sold as Rs. 3 per cubic metre. The cylinder is not the subject-matter of the sale. It is merely a container. The other charges required to be paid by the customer are the excise duty and sales tax on that price of Rs. 3 per cubic metre.

4. It is not the term of the contract that the goods must be delivered by the assessee at the premises of the customer. Such transportation had been undertaken by the assessee at the re