Commission-like "other charges" included in sale price where the dealer failed to prove any distinct service.

Amounts collected as "other charges" for unspecified services were treated as commission/adhat because the dealer did not show any distinct service in return. The Rajasthan Sales Tax Act, 1954 defines "sale price" broadly to include consideration for the sale and any sum charged for anything done by the dealer in respect of the goods before delivery, subject only to limited deductions. On the facts recorded, the disputed receipt was therefore includible in sale price for sales tax purposes.

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Issues: Whether the amount described as "other charges" collected by the assessee for unspecified services was in substance commission and whether such commission formed part of the "sale price" under section 2(p) of the Rajasthan Sales Tax Act, 1954.

Analysis: The facts found showed that the amount was collected from the parties to whom goods were supplied and that the assessee failed to explain what specific services were rendered in return for the amount. The definition of "sale price" under section 2(p) is broad, covering the consideration for sale and any sum charged for anything done by the dealer in respect of the goods before delivery, while allowing only limited deductions such as cash discount. On the facts recorded, the so-called "other charges" were not shown to be anything other than commission or adhat connected with the sale of goods.

Conclusion: The amount described as "other charges" was correctly treated as commission, and that commission formed part of the "sale price" under section 2(p) of the Rajasthan Sales Tax Act, 1954, against the assessee.

Final Conclusion: The reference was answered in favour of inclusion of the disputed amount in taxable sale price, with no order as to costs.

Ratio Decidendi: Where a dealer fails to establish that amounts collected for alleged services are distinct from commission or adhat, and the statutory definition of sale price is wide enough to cover such receipts, the amount is includible in sale price for sales tax purposes.

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