A number of subsequent decisions has also held to a like effect : C.C.T. vs Ashoka Marketing Ltd.,(1973) 32 S.T.C. 411, State of Mysore vs Panyam Cements and Mineral Industries Ltd. (1974) 33 S.T.C. state of Tamil Nadu vs parry and company (1976) 38 S.T.C. 122, state of Tamil Nadu vs Chettinad Cement Corporation Ltd.,(1976) 38 S.T.C. 519 and Premier Breweries Ltd. vs state of Karnataka, (1984) 56 S.T.C. 14 we are, therefore, of the opinion that High court was in error in trying to distinguish the decision in the Hindustan Sugar Mills case and in excluding freight charges from the taxable turnover for the purpose of the Tamil Nadu Act.