Additional tax under Bombay Sales Tax Act excludes sales covered by Schedule C, Part I entry 18 from computation.

The second proviso to section 15-1A of the Bombay Sales Tax Act, 1959 excluded tax payable on sales covered by entry 18 of Schedule C, Part I from the computation of additional tax. As the goods sold fell within that entry, those sales could not be taken into account for additional tax purposes. The document therefore states that inclusion of such sales was impermissible and that the issue was answered in favour of the assessee and against the Revenue.

---

---

Issues: Whether additional tax was leviable under section 15-1A of the Bombay Sales Tax Act, 1959 on sales of goods covered by entry 18 of Schedule C, Part I.

Analysis: The second proviso to section 15-1A expressly provided that, while computing the additional tax payable by a dealer, the tax payable on sales covered by entry 18 of Schedule C, Part I was not to be taken into consideration. The sales in question were admittedly goods falling within that entry, and therefore could not be included in the computation of additional tax.

Conclusion: The inclusion of such sales for the purpose of additional tax was impermissible, and the issue was answered in favour of the assessee and against the Revenue.

---