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1976 (2) TMI 60
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....iod from 1st Jan, 1969 to 31st December, 1969; and, (3) Order of the Deputy Commissioner of Sales Tax Indore dated 15th Jan, 1975 in respect of the period from 1st Jan, 1970 to 31st December, 1970. Since common question of law are involved all these appeals are dealt with together. 2. The assessee firm are engaged in distribution and sale of medicines and medicinal products. The first question raised in all these appeals relates to the rate at which sale of Tinopal is liable to be taxed. All the impugned appellate orders have held that Tinopal should be deemed to fall within scope of entry 25 in Part II of Schedule II of the Act and hence is liable to be taxed at 11%. A similar question came up for decision by the Madhya Pradesh Hi....
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....on for the sale of any goods, less any sum allowed as cash discount according to ordinary trade practice but including any sum charged for anything done by the dealer in respect of the goods at the time or before delivery thereof other than the cost of freight or delivery or the cost of installation when such cost is separately charged." 4. In the course of arguments it was stated that the assessee firm is the agent for distribution of medicines in Madhya Pradesh on behalf of the Principals outside the State. The medicines are sold according to the rate and price determined by the principals and such prices are exclusive of V.P.P. charges, the relevant price lists were circulated by the principals. The distributors cannot charge any pric....