TaxTMI 
TaxTMI 
2001 (8) TMI 1165
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..... Janwal, Amrita Swaroop and Punit Dutt Tyagi, Advocates, with him), for the appellant. -------------------------------------------------- ORDER The appellant is a dealer under the provisions of the Bihar Sales Tax Act. It runs a canteen and a library for the benefit of the officers and employees of Tata Iron and Steel Company Limited (hereinafter referred to as "TISCO"). I....
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....en filed. 3.. It appears to us that the stand of the respondents is not warranted by law. Sales tax is chargeable on the sale of goods by a dealer. The charge is on the gross turnover and according to section 2(j) of the Bihar Finance Act, 1981 "gross turnover" means for the purpose of levy of sales tax in respect of sale of goods the aggregate amount of sale price which is received and receivabl....
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.... over the income is made good by giving subsidy to the dealer. The subsidy so given cannot be said to be directly relatable to any item of food or goods sold. It is not possible to accept that the subsidies can possibly be regarded as valuable consideration in respect of sale or supply of goods. 6.. Learned Senior Counsel for the appellant drew our attention to two decisions of the High Court ent....