Charity collections in a sale bill form part of turnover when inseparably linked to the sale consideration.

Amounts collected by a dealer in the sale bill as "charity" were treated as part of turnover under the Karnataka Sales Tax Act, 1957, because turnover includes the aggregate amount for which goods are sold and the bill must be read as a whole to identify the price paid. The collection was made on the occasion of sale and was inseparably linked with the transaction, so it formed part of the sale consideration. A prior Tribunal precedent was held inapplicable because it had not decided whether such charitable collections were includible in turnover under sales tax law. The charity collections were therefore liable to tax and the assessing authority's view was restored.

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Issues: Whether amounts collected by the dealer in the bills as "charity" formed part of the turnover liable to sales tax under the Karnataka Sales Tax Act, 1957.

Analysis: Turnover under section 2(1)(v) means the aggregate amount for which goods are bought or sold, and the bill has to be viewed as a whole for ascertaining the price paid in the transaction. The charity collection was made along with the sale and formed one of the components of the bill amount. The earlier decision relied on by the Tribunal did not decide the question whether such charitable collections were includible in turnover under sales tax law, and therefore could not govern the present issue. Since the collection was made on the occasion of sale and was inseparably linked with the transaction, it was part of the amount for which the goods were sold.

Conclusion: The charity collections were includible in the dealer's turnover and were liable to tax.

Final Conclusion: The revision succeeded, the exclusion of charity collections was set aside, and the assessing authority's view was restored.

Ratio Decidendi: Amounts collected in the bill on the occasion of sale and forming part of the aggregate price of the transaction are includible in turnover, even if separately described as charity.

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