1960 (5) TMI 22

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.... XIV of 1947). This Court by its order dated 10th November, 1959, called upon the Tribunal to state a case for its decision. The sole question raised was: "Whether on the facts and circumstances of the case the applicant is entitled to deduct from the sale price of the goods the following seven items under section 2(h) of the Orissa Sales Tax Act: (1) Postage incurred in correspondence and V.P.....

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....ced by him were accepted as correct by the Sales Tax Authorities. The assessee claimed exemption in respect of the items mentioned above under section 2(h) of the Sales Tax Act. The Sales Tax Officer did not allow these exemptions. Hence the petitioner filed two appeals before the Assistant Collector of Sales Tax who by his order dated 9th July, 1954, and 1st November, 1954, confirmed the aforesai....

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....ar to be admitted. The "sale price " has been defined in section 2(h) of the Orissa Sales Tax Act. We are concerned with clause (a) of section 2(h) which reads as follows: "'Sale price' means the amount payable to a dealer as valuable consideration for-(a) the sale or supply of any goods, less any sum allowed as cash discount according to ordinary trade practice but including any sum charged for a....

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....lf. But such charges cannot be excluded from the price received by the petitioner from his customers although in calculating the price from his customers, he has shown them separately in the bills drawn. The assessment has proceeded on the footing that the appellant is a stockist and indents vehicles, motor accessories and motor parts from Bombay and sells them. Both the Assessing Officer as also ....