1955 (3) TMI 17

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....deduction in respect of some sums with which we are not concerned. The assessing autho- rity added to the turnover a sum of Rs. 58,699-3-9 representing the taxes collected by the respondent on the goods sold by him. An appeal was preferred by the assessee against the order including the sales tax collected by him in his turnover for the year. But this appeal was rejected. A further appeal to the Sales Tax Appellate Tribunal resulted in the exclusion of this sum from his turnover. It is this order of the Appellate Tribunal that is impugned by the State Government in this revision case. It is urged in support of this case that the assessee is not entitled to deduct anything from the gross turnover except those items that are specifically m....

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....rice paid by the purchaser, for the articles purchased. The question of tax comes up only after the bargain is struck between the parties. As such it cannot be a part of the pur- chase price. Therefore, tax on sale is outside the, consideration paid by the consumer for the goods purchased by him. The seller is authorised to collect the tax under the statute and required to pay it over to the Government. Although the main body of the Act does not contain any provision to enable the seller to pass on the tax to the consumer, sub-rule (7) of rule 5 of the Turnover and Assessment Rules confers such an authority on the seller. In our opinion, he acts as an agent of the assessing authority in collecting the tax, and he is under an obligation t....