THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE NARSING RAO NANDIKONDA TAX REVISION CASE NO.212 of 2008 ORDER: (per Hon’ble Sri Justice P.Sam Koshy This Tax Revision Case is preferred by the State challenging the order, dated 11.04.2008, in T.A.No.1035 of 2001 passed by the learned Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short, ‘the STAT’).

2. Heard Sri T.Chaitanya Kiran, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader appearing for State and Sri Tej Prakash Toshniwal, learned counsel appearing for the respondent.

3. Vide impugned order, the appeal of the assessee was allowed by the STAT holding that the cost of freight charges incurred would not be a component part of the sale price.

4. Learned Assistant Government Pleader appearing for the State placed reliance upon the Judgement of High Court of Allahabad in Hindustan Sugar Mills v. State of Rajasthan, 1979 Taxmann.com 103 (Allahabad). Whereas, the respondent-assessee placed reliance upon the judgment of the erstwhile High Court of Andhra Pradesh (DB) in the case of State of Andhra Pradesh v. Bengal Coal Company Limited, 1970 LawSuit (AP