The judgment of the Court was delivered by

SATISH CHANDRA, J. - This reference relates to the assessment year 1965-66 under the Central Sales Tax Act. The assessee disclosed a turnover in sun hemp, rope cutting, etc., of Rs. 8,27,127.01. It was indicated that on these transactions freight amounting to Rs. 18,552 was paid by the purchasers and, therefore, it was not included in the turnover. The assessing authority held that the freight was charged as a part of the sale price and it was liable to tax under the Central Sales Tax Act. On appeal it was held that the amount of freight could not be included in the sale price. The imposition of tax at ten per cent. on this amount was set aside. This view was upheld in revision. At the instance of the Commissioner, the revising authority has referred the following questions of law for the opinion of this court :

"(1) Whether, in view of the above facts and in the circumstances of the case, the amount of freight would be deemed to be separately charged by the seller from the purchaser ?

(2) Whether, in view of the above facts and in the circumstances of the case, the learned Additional Revising Authority, Sales Tax, Varanasi, was j