RAMASWAMI, J.

These two tax cases relate to the assessment years 1962-63 and 1963-64 and raise a common question as to the taxability of certain transport charges. The respondent-assessee claimed that these freight charges have been separately charged for in their bills and, therefore, could not be included in the taxable turnover under rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959. But the assessing officer held with reference to the bills produced that the amounts claimed as deduction are pre-sale charges and therefore part of the price itself and liable to be included in the taxable turnover. This order was confirmed by the Appellate Assistant Commissioner. On the ground that the bills produced show the transport charges separately, the Tribunal allowed the appeal and had deducted the amount from the taxable turnover. The revenue has filed these revision petitions.

All the transactions in dispute were entered into between the respondent-assessee and one Messrs. K. P. V. Sheik Mohamed Rowther and Company, Madras-1. The respondents sold the goods as agents of Bengal Coal Company Limited. The sale took place in Madras and the bills produced by the respondent-a