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Judgment
Balasubrahmanyan, J.—This revision is directed against the exclusion from the taxable turnover of handling charge, charged separately by a
dealer in refrigerators. It was found as a fact by the Tribunal that handling charges were separately charged for by the assessee to the customers
and were not included in the price of the goods sold. On the basis of this finding, the Tribunal deleted the handling charges from the taxable
turnover. In this revision, the learned Government Pleader urges that there could have been no handling charges at all at the rate of Rs. 50 for each
refrigerator and Rs. 180 as labour charges for each air-conditioner, since the business places of the assessee and the purchaser were in one and
the same building. We do not think that it is given to the taxing authority to pass any moral judgment as to the propriety of awarding handling and
labour charges with reference to any transactions on the ground that there was little labour involved in the process. These charges are a matter
entirely within the subject of contractual understanding between the dealer and the customer concerned and if the charges were actually paid for
and shown separately, the provisions of rule 6(c) should be inexorably applied to such transactions. The assessing authority and the State
Government cannot, by merely protesting against the exorbitance of those charges, seek to deny exemption under Rule 6(c). The revision is
accordingly dismissed.