Only a very short question is involved in this Tax Case (Revision) No. 179 of 1986 filed by the Revenue under section38(1) of the Tamil Nadu General Sales Tax Act. The question is whether the freight and forwarding charges incurred by the assessee to the extent of Rs. 13, 531.85 are includible in the term "sale price" as defined under section 2(h) of the Central Sales Tax Act and hence taxable under the said Act. 2. One finding of the Tribunal is as follows :

"The Revenue has not made out any case to the effect that the freight and forwarding charges formed part of the sale price of the goods." *

The term "sale price" under section 2(h) is defined as follows : " Sale price" means the amount payable to a dealer as consideration for the sale any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged.

"Thus, it consists mainly of two parts. The first part speaks of the amount p