1980 (7) TMI 224

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....dvocate, with him), for the respondents.   G.B. Pai, Senior Advocate (S.K. Mehta, Advocate, with him), for the petitioner.   --------------------------------------------------   The judgment of the Court was delivered by   PATHAK, J.-Both these writ petitions have been filed under article 32 of the Constitution against assessments made under the Kerala General Sales Tax Act....

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.... the true nature of the amounts recovered by way of deposit but it is now not disputed that the deposits were in fact recovered by the petitioner as alleged by it. It is also not disputed that the amounts recovered by way of freight and excise duty are includible in the total turnover of the petitioner for the purpose of sales tax. In the circumstances, it is clear that the "deposit" amounts must ....