TaxTMI 
TaxTMI 
1956 (4) TMI 29
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....ale price the town duty paid by them on the goods at the time of their import into the city of Bombay. The price of cement in which they deal is fixed at. the controlled rate of Rs. 89-8-0 per ton and in their bills the applicants charged sales tax at 1/2 anna per rupee on the said price plus town duty at one rupee per ton. It has been admitted that under the Control Order, the company was entitle....
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....ar item forms part of the sale price or not is whether the dealer will part with the article unless the purchaser pays it. In Messrs. Kaniram Jankidas v. The State of Bihar(3), it was held, "Any amount charged or realised by a dealer as valuable consideration for the supply of goods would come under the definition of the 'sale price' for the goods, though the dealer may himself choose to split up ....
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....e turnover of a dealer amounts collected by him by way of sales tax. That case was referred to by the Madras High Court in Deputy Commissioner of Commercial Taxes v. Krishnaswami Mudaliar(6). The Madras High Court also approved of the observations made in two English cases. In Paprika Ltd. v. Board of Trade(7), Lawrence, J., observed: "Wherever a sale attracts purchase tax, that tax presumably aff....