Voluntary post-sale payment from currency devaluation was not turnover because it was not part of sale consideration.

An amount received after an executed sale, by way of a voluntary payment linked to currency devaluation, was held not to form part of turnover under the U.P. Sales Tax Act, 1948. The sale contract was between the dealer and the State Trading Corporation, the agreed price had been fully paid, and there was no contractual term requiring export proceeds or devaluation benefits to be passed on. Because the additional payment arose from a fortuitous circumstance and was not part of the sale consideration, it could not be treated as turnover or subjected to sales tax.

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Issues: Whether an amount received by the dealer from the State Trading Corporation on account of devaluation of currency formed part of the dealer's turnover under the U.P. Sales Tax Act, 1948.

Analysis: The contract of sale was between the dealer and the State Trading Corporation, and the agreed price had already been paid in full. There was no agreement that the goods would be exported, or that any benefit arising from devaluation and any additional amount received by the corporation from foreign buyers would be passed on to the dealer. The additional payment made by the corporation was voluntary and arose from a fortuitous circumstance. Under section 2(i), turnover consists of the aggregate amount for which goods are sold, so the amount must be part of the sale consideration. Since the disputed sum was neither in fact nor in law an appreciation of the agreed price, it could not be treated as consideration for the sale.

Conclusion: The amount did not form part of the dealer's turnover and was not liable to sales tax.

Ratio Decidendi: A voluntary payment received after completion of an executed sale, without any contractual entitlement or nexus to the agreed sale price, is not part of turnover unless it forms part of the sale consideration.

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