Purchase turnover excludes separately accounted commission and inspection charges received after completion of the purchase transaction.

Commission and quality inspection charges received by assessees from non-resident principals were held not to form part of the purchase turnover of rubber under the Kerala General Sales Tax Act. The purchase transaction was completed when the goods were bought and the price was entered in the bought notes; the additional amounts were separately accounted for, not included in the trading account, and arose after completion of purchase. As they were not part of the consideration for the goods bought, they were excluded from assessable purchase turnover.

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Issues: Whether commission and quality inspection charges received by assessees from their non-resident principals for purchases made on their behalf form part of the purchase turnover of rubber liable to tax in the assessees' hands.

Analysis: The relevant turnover definitions under the Kerala General Sales Tax Act cover the aggregate amount for which goods are bought or sold. On the facts, the purchase transaction was completed when the goods were purchased and the price was recorded in the bought notes. The commission and inspection charges were separately accounted for, were not added to the trading account, and were treated distinctly from the purchase price. Such amounts arose after the purchase and were not part of the consideration for the goods bought.

Conclusion: The commission and quality inspection charges do not form part of the purchase turnover of rubber.

Final Conclusion: The tax revisions failed, and the exclusion of commission and inspection charges from the assessable purchase turnover was upheld.

Ratio Decidendi: Amounts received after completion of the purchase transaction, which are separately accounted for and not included in the purchase price, do not constitute part of the purchaser's turnover.

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