1987 (2) TMI 475

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n, Advocate, with him), for the appellant.   T.S. Krishnamoorthy Iyer, Senior Advocate (V.J. Francis, Advocate, with him), for the respondent.   --------------------------------------------------   ORDER   The appellant, the Food Corporation of India, appeals against the judgment dated March 30, 1984, of the High Court of Kerala dismissing its tax revision petitions....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....recovered by way of administrative surcharge and price equalisation charge could not be included in the taxable turnover because that was not part of the price of the goods supplied by it. The contention was rejected by the Appellate Tribunal. The revision petitions filed by the appellant thereafter were dismissed by the High Court of Kerala. In this appeal the only question is whether the admi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e price. The price in fact was specifically determined under a separate provision of the agreement. Accordingly we hold that the assessing authority, the Appellate Tribunal and the High Court erred in including that turnover in the assessment of the appellant. It may be mentioned that subsequently the State Government itself issued a notification dated May 2, 1978, exempting from sales tax the ....