Sale price and turnover include only actual consideration charged; voluntary price reductions do not create taxable turnover.

For sales tax purposes, only the actual money consideration agreed and charged for a sale forms part of sale price and turnover under the West Bengal Sales Tax Act, 1954. A reduced price charged for a replacement tyre meant the difference between that price and the catalogue price was not money consideration received or receivable for the sale. The absence of a warranty clause did not change this position, and a voluntary concession or adjustment did not convert the uncharged amount into taxable turnover. In the absence of suppression, the invoice price could not be ignored or replaced by a notional market price, so the assessments including the unrecovered amount were unsustainable.

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Issues: Whether the unrecovered part of the catalogue price of a second tyre supplied on return of a defective first tyre formed part of the dealer's sale price and turnover under the West Bengal Sales Tax Act, 1954.

Analysis: The turnover provision treated as taxable only the aggregate of sale prices, and sale price meant the money consideration for the sale. The second tyre was contracted at the reduced price actually charged, so the unpaid difference between the catalogue price and the reduced price was not money consideration received or receivable for that sale. The absence of a warranty clause did not alter this position, because the seller's voluntary adjustment or concession, even if described as compensation or ex gratia allowance, did not convert the uncharged amount into sale price. The Court also held that there was no power to ignore the invoice price and substitute a notional market price in the absence of suppression of turnover. The distinction drawn in excise valuation cases and in cases dealing with separate tax liabilities was held inapplicable.

Conclusion: The unrecovered part of the catalogue price of the replacement tyre was not includible in sale price or turnover, and the assessments adding that amount were unsustainable.

Ratio Decidendi: For sales tax purposes, only the actual money consideration agreed and charged for the sale forms part of sale price and turnover; any voluntary reduction from catalogue price on a replacement sale does not create taxable turnover for the amount not charged.

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