In proceedings for assessment of sales tax for 1963 64 the companypany claimed under Rule 9 f of the Kerala General Sales Tax Rules, 1963, Rs.
59,188.99 as an admissible deduction in respect of charges for freight and handling charges companylected from the customers, in the companyputation of the taxable turnover.
The Sales Tax Officer rejected the claim, and the order was companyfirmed by the Appellate Assistant Commissioner and by the Sales Tax Tribunal.
The companypany has appealed to this Court with special leave.
A revision application filed before the High Court of Kerala was summarily dismissed.
