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Judgment
P.N. Bhagwati, J.
The facts giving arise to these appeals are similar to those in Civil Appeals Nos. 191-193 of 1978 with only this difference that the assessment period with which we are concerned in these appeals is 1st August, 1972 to 31st December, 1972 and the figures of sales-sex and penalty are different. The judgment given by us in Civil Appeals Nos. 191-193 of 1978 must, therefore, govern equally the decision of these appeals and we must hold that the amount of freight formed part of the sale price within the meaning of the first part of the definition of that term in Section 2(c) of the Madhya Pradesh General Sales Tax Act, 1958 and 2(h) of the Central Sales Tax Act, 1956 and was rightly included in the taxable turnover of the essessee and the appeals must, therefore, be rejected in as far as they are directed against the inclusion of the amount of freight in the taxable turnover of the assessee but so far as the imposition of penalty is concerned, the appeals must be allowed and the Orders passed by the Assistant Commissioner of Sales TAX. imposing psnalty on the assessee must be quashed and set aside.
There will be no order as to costs of the appeals.