ORDER K. RAVIRAJA PANDIAN, J. - The prayer in the writ petition is for the issuance of a writ of certiorarified mandamus to call for the records of the second respondent above named in its proceedings in T.A. No. 606 of 1998 and quash the order dated December 24, 1999 passed therein and further direct that exemption be granted to the petitioner on the turnover of freight in dispute, viz., Rs. 19,91,643. The issue involved in the present case is whether freight charges in a sum of Rs. 19,91,643 would form part of the sale price and taxable at the hands of the petitioner as a sale turnover. The assessee, who is a dealer in manufacturing and selling of alcohol, Co 2 gas acetaldehyde, acetic acid and ethyl acetate has reported a total taxable turnover of Rs. 13,34,62,733 in the monthly returns filed for the assessment year 1993-94. The dispute in this case with regard to the freight charges in a sum of Rs. 19,91,643 collected by the petitioner. The assessing officer verified the sales as well as invoices and other connected records. The freight charges were deducted from the sale prices. In respect of those sales made to the dealers of other States, the price quoted was as f.o.r. destination basis and it included the freight but the same has been charged separately in the invoices. The freight was excluded from the computation of sales turnover. The goods were delivered at the parties places. The sale was concluded finally and effectively only on delivery. The delivery of the goods was made by the assessee only at the parties places and that freight charges collected by the assessee represents only pre-sale charges and were to be includible in the taxable turnover. Further it was also stated by the assessing officer that the parties have also furnished the "C" form declarations for the entire value including freight charged and collected in the bills. So, he brought the sum of Rs. 19,91,643 to tax, as it would form part of the sale price. That order has been carried on appeal to have the order of affirmation by the appellate authority. Even the second appeal before the Tribunal was also dismissed. The correctness of the said order is now canvassed before this court. Mr. So, he brought the sum of Rs. 19,91,643 to tax, as it would form part of the sale price. That order has been carried on appeal to have the order of affirmation by the appellate authority. Even the second appeal before the Tribunal was also dismissed. The correctness of the said order is now canvassed before this court. Mr. Chandran, learned counsel appearing for the petitioner very strenuously contended that the petitioner is a very reputed dealer, dealing in several crores of rupees. In respect of a transaction of the assessee for the subsequent assessment year, the very same assessing officer has accepted that the freight charges has been collected separately and that would not form part of the sale price so as to enable the department to levy tax on that component also. However for the present assessment year 1993-94, they have taken a different view. I have heard the learned counsel for the petitioner and perused the material. The petitioner has furnished "C" form declaration at four per cent rate of tax in respect of sales to other State dealers, is very manifestly clear from the records. The freight charges have been shown inclusive of sales price. Further it was found that the goods were delivered by the assessee at the buyers places and the assessee paid the amount for shortages and leakages to the purchaser. Therefore, the risk in the goods rested with the petitioner till the goods are delivered to the purchaser at the purchaser's place. One more additional factor also found in this case was that the transit insurance in respect of the goods were taken by the assessee - dealer in their name only. So, all the above activities of the petitioner made it dear that the freight charges though separately shown in the invoices and collected would form part of the sale price and as such that turnover has been taken for levy of tax, for which course of action, in the absence of any other material to prove except the production of the invoices, wherein the freight charges have been separately shown, I do not find any material change or material evidence to interfere with the finding arrived at by the authorities. Therefore, this writ petition is dismissed. However, there will be no order as to costs.