1962 (8) TMI 53

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....e Central Government will form part of its assessable turnover under the Central Sales Tax Act, 1956. The petition formulates the questions for decision as follows: "(1) Whether on the facts and in the circumstances of the case, the sum of Rs. 1.38.901-75 representing the excise duty paid to the Central Government and separately charged in the sale bills issued to the buyers, forms part of the assessable turnover under the Central Sales Tax Act? (2) Whether the excise duty paid to the Central Government and charged separately in the sale bills issued to the buyers is an allowable deduction under rule 7(1) of the General Sales Tax Rules read with section 9(3) of the Central Sales Tax Act?" 3.. It is the turnover of the petitioner that ....

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....e sale price of the dealer. Therefore the excise duty paid by the assessee did form part of the sale price of the goods. The fact that a separate debit note was prepared by the assessee for the excise duty paid by him and the amount was subsequently recovered from the buyer or even that a separate indication of the amount of excise duty paid in respect of the goods was noted in the invoice did not make any difference," (Headnote) We are in agreement with this view and must answer question No. 1 against the assessee. 6.. Rule 7(1) of the General Sales Tax Rules, 1950, provides: "The tax or taxes under section 3 or 5 or the notifications under section 6 shall be levied on the net turnover of a dealer. In determining the net turnover, the a....