Sale price includes separately recovered octroi where no statutory exclusion applies, making it taxable in turnover.

Octroi recovered by a dealer from customers through separate billing forms part of the statutory "sale price" under the Orissa Sales Tax Act because the definition covers the consideration payable for the sale and contains no express exclusion for octroi. The statute excludes freight, delivery and installation charges only when separately charged, so a separately shown octroi amount does not cease to be part of the sale consideration merely because it is billed separately. It is therefore includible in gross turnover and taxable turnover, and separate collection alone does not remove it from taxability.

---

---

Issues: Whether octroi duty paid by a dealer and later recovered from customers by separate billing forms part of the "sale price" under section 2(h) of the Orissa Sales Tax Act and, if so, whether it is includible in gross turnover and taxable turnover.

Analysis: Octroi is a tax levied on goods brought within municipal limits, and the sales tax statute defines "sale price" to mean the amount payable as consideration for the sale, subject only to the specific exclusions stated in the definition. The definition expressly excludes freight, delivery and installation charges when separately charged, but does not exclude octroi. Once the dealer pays octroi and recovers it from purchasers at the point of sale, the amount remains part of the consideration charged in respect of the goods and cannot be taken outside the statutory expression merely because it is shown separately in the bills.

Conclusion: Octroi duty separately charged by the dealer is part of the "sale price" and is includible in gross turnover and taxable turnover; the answer is against the assessee and in favour of the Revenue.

Final Conclusion: The reference was answered by holding that separate collection of octroi does not remove it from the taxable sale price under the Orissa Sales Tax Act.

Ratio Decidendi: Amounts recovered by a seller from the purchaser as part of the sale transaction are included in "sale price" unless they fall within an express statutory exclusion; separate billing does not by itself exclude such amounts from taxation.

---