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 ca

nnot, by merely protesting against the exhorbitance of those charges, seek to deny exemption under Rule 6(c). The revision is accordingly dismissed.