Sales tax collected from purchasers is part of sale price and turnover absent an express statutory exclusion.

Sales tax recovered by a dealer from purchasers forms part of the valuable consideration for sale and is included in sale price and turnover under the Madhya Pradesh General Sales Tax Act, 1958. The definition of "sale price" covers the composite amount payable for goods, and in the absence of an express statutory exclusion, tax collected from the purchaser is ordinarily includible. Supreme Court authorities relied upon support this interpretation, so the dealer's collection of sales tax is treated as part of turnover.

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Issues: Whether sales tax recovered by a dealer from purchasers forms part of the sale price and is therefore includible in turnover under the Madhya Pradesh General Sales Tax Act, 1958.

Analysis: The definition of "sale price" covers the amount payable to the dealer as valuable consideration for the sale of goods. Sales tax recovered from the purchaser is part of the composite amount payable for obtaining the goods and, absent any express statutory exclusion, forms part of the sale price. The Supreme Court authorities relied upon treat sales tax collected by a dealer as ordinarily included in sale price and turnover, unless the relevant statute or rules expressly provide otherwise.

Conclusion: Sales tax recovered by the dealer is part of the sale price and is includible in turnover. The issue is answered against the assessee and in favour of the Revenue.

Ratio Decidendi: In the absence of an express exclusion, sales tax collected from the purchaser forms part of the valuable consideration for the sale and is included in the dealer's sale price and turnover.

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