Excise duty recovered from purchasers forms part of sale price and taxable turnover under state sales tax law.

Excise duty recovered by a seller from purchasers is treated as part of the sale price under the Madhya Pradesh General Sales Tax Act, and therefore enters taxable turnover. Section 64A of the Sale of Goods Act, 1930 is inapplicable where the tax or duty was not imposed, varied, or remitted after the contract of sale. The issue was already governed by earlier decisions, and the Supreme Court's affirmation of the controlling precedent meant no referable question of law remained under Section 44(2) of the State Act.

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Issues: Whether excise duty recovered by the assessee from purchasers formed part of the sale price and was includible in taxable turnover, so that no referable question of law survived under Section 44(2) of the Madhya Pradesh General Sales Tax Act, 1958.

Analysis: The statutory definitions of sale price and taxable turnover under the State Act were applied, and the Court noted that there was no indication excluding the duties in question from sale price. Section 64A of the Sale of Goods Act, 1930 was held inapplicable because it operates only where tax or duty is imposed, increased, decreased, or remitted after the contract of sale. The question stood covered by earlier decisions holding that excise duty recovered by the seller from the purchaser forms part of the sale price, and the Supreme Court affirmation of the controlling precedent meant that the issue was no longer open for reference.

Conclusion: The Court held that excise duty recovered from purchasers formed part of the sale price and was includible in taxable turnover. No referable question of law survived, and the reference applications were rejected.

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