Madras High Court M/S.Larsen & Toubro Limited vs The Deputy Commissioner on 25 June, 2012 i) Omar Salay Mohamed Sait vs. Commissioner of Income Tax, Madras, AIR 1959 SC 1238 : (1959) 37 ITR ii) Assistant Commissioner, Commercial Tax Department, Works Contract vs. Shukla and Brothers, (2010) 4 SCC 785 iii) Bharat Sanchar Nigam Ltd., and another vs. Union of India and Others, (2006) 3 SCC 1 iv) State of Karnataka and Another vs. Bangalore Soft Drinks Pvt.Ltd. , (2000) 117 STC 413 (SC) v) G.Veerappa Pillai, Proprietor, Sathi Vilas Bus Service, Porayar, Tanjore District, Madras vs. Raman and Raman Limited, Kumbakonam, Tanjore District and Three Others, 1952 SCR 583: AIR 1952 SC 192 vi) Shama Prashant Raje vs. Ganpatrao and Others , (2000) 7 SCC 522 Vii) Assistant Commercial Taxes Officer Vs. Kansai Nerolac Paints Limited, (2010) 6 SCC 756 W.P.No.26011 Of 2012 Viii) A.P.SRTC And Others Vs. G.Srinivas Reddy And Others, (2006) 3 SCC 674 Ix) Cholan Roadways Ltd., Vs. G.Thirugnanasambandam, (2005) 3 SCC 241 x) Institute of Chartered Accountants of India vs. L.K.Ratna and Others, (1986) 4 SCC 537 xi) Arjun Khiamal Makhijani vs. Jamnadas C.Tuliani and others, (1989) 4 SCC 612 xii) Shri Sitaram Sugar Company Limited and Another vs. Union of India and Others, (1990) 3 SCC xiii) Trambak Rubber Industries Ltd., vs. Nashik Workers Union and Others, (2003)6 SCC 416 xiv) Shri Sohan Lal vs. Union of India and Another, 1957 SCR 738 : AIR 1957 SC 529 xv) Thansingh Nathmal and five Others vs. Superintendent of Taxes, Dhubri and Others, (1964) 6 SCR 654 : AIR 1964 SC : 1419 : (1964) 15 STC 468 xvi) Commissioner of Income Tax, Lucknow vs. U.P.Forest Corporation, (1998) 3 SCC 530 xvii) Larsen & Toubro Limited vs. State of Tamil Nadu Rep.by the Joint Commissioner, 2018 SCC Online Mad 12418 xviii) Commissioner of Income Tax, Lucknow vs. U.P.Forest Corporation, (1998) 3 SCC 530 W.P.No.26011 of 2012 xix) Larsen and Toubro Limited and another vs. State of Karnataka and another , (2014) 1 SCC 708 “ 14. As Far As The Second Issue Is Concerned, Regarding The Inclusion Of Freight And Pumping Charges, It Is Submitted That The Issue Is Squarely Covered By The Decision Of This Court Rendered In Larsen & Toubro Limited V. State Of Tamil Nadu Rep. By The Joint Commissioner , 2018 SCC Online Mad 12418 Wherein, It Held As Follows:- “ 7. As pointed out earlier, the Tribunal has not given any reason to discredit the factual findings recorded by the first Appellate Authority. We find the order to be a well reasoned order. The first Appellate Authority has taken into consideration the contentions raised by the assessee; the documents produced by it and found that the goods have been delivered to the customers on ex- RMC plan basis and the subsequent activity of freight and pumping i.e., unloading charges to be construed as post sale services. 8. Further, the first Appellate Authority found that the sale price on ex-works as per invoice on record is being credited to