1962 (11) TMI 31

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lly from the plaintiff, a registered dealer, pursuant to exhibit P-1, the assessment order for the year 1950-51. The assessment was made partly on what was referred to in exhibit P-1 as the "net turnover" representing the aggregate of the sale price of goods sold and partly on the aggregate of the amounts collected by way of sales tax from customers, by the plaintiff. That sales tax so collected i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....overnment Pleader relied on the observations of the Supreme Court in George Oakes (Private) Ltd. v. State of Madras [1961] 12 S.T.C. 476; A.I.R. 1962 S.C. 1037., that sales tax so collected can be part of the turnover as defined. The question that directly arose for decision before their Lordships, concerned the vires of the definition of turnover so as to include sales tax collected, introduced b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x collected by a dealer may in a proper case be deemed to be part of the sale price and to form part of the turnover within the meaning of the definition even without the amendment. In my view, these observations do not rule out the possibility that such sales tax need not in fact form part of the price. I do not understand their Lordships as laying down a proposition of law that the sales tax col....