Sale price under sales tax law includes coal welfare cess and related charges recovered from customers on coal despatch.

Under the Madhya Pradesh General Sales Tax Act, 1958, amounts recovered from customers towards coal mines welfare cess, stowing duty and rescue cess on despatch of coal by road were treated as part of the sale price. The stated legal position was that these levies, when recovered from the purchaser, formed part of the price realised for the coal sold and were therefore includible in taxable turnover. The analysis noted that the issue was covered by earlier decisions, and the appeal was dismissed.

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Issues: Whether coal mines welfare cess, stowing duty and rescue cess recovered from customers on despatch of coal by road formed part of the sale price of coal and were includible in the taxable turnover for sales tax assessment.

Analysis: The question was held to be covered against the assessee by earlier decisions. On the definition of "sale price" in the Madhya Pradesh General Sales Tax Act, 1958, the cesses and duty recovered from customers were treated as part of the price realised for the coal sold and therefore as includible in turnover.

Conclusion: The amounts recovered towards coal mines welfare cess, stowing duty and rescue cess were held includible in the sale price and taxable turnover, and the appeal was dismissed.

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