Packing charges under the Cement Control Order are not deductible from taxable turnover when included in the sale price.

Packing charges collected on cement sales governed by the Cement Control Order were held not deductible from taxable turnover where they formed part of the sale price, so the assessee's exclusion claim failed. The revisional authority was also entitled to confine revision to the specified turnover of Rs. 1,43,63,569, because the prior assessment and revision proceedings were limited to that turnover alone. The reassessment restored in revision was therefore upheld and the appeal was dismissed.

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Issues: Whether packing charges collected on cement sales governed by the Cement Control Order were liable to be excluded from taxable turnover and whether the revisional authority had validly confined the revision to the turnover of Rs. 1,43,63,569/-.

Analysis: The turnover under revision related only to packing charges on cement sales governed by the Cement Control Order. The prior assessment and the revisional proceedings were examined in that limited context. Applying the binding principle that packing charges and excise duty on packing materials are not deductible where such charges form part of the sale price under the Cement Control Order, the claim for exclusion of the turnover was not sustainable. The scope of revision was also confined to the specified turnover and did not extend beyond it.

Conclusion: The exclusion claim failed and the reassessment as restored in revision was upheld against the assessee.

Final Conclusion: The appeal was dismissed, and the tax demand relating to the revised turnover was sustained.

Ratio Decidendi: Where packing charges form part of the sale price under the Cement Control Order, they are not deductible from taxable turnover, and a revisional order confined to that turnover is maintainable.

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