1972 (6) TMI 65

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....three revision petitions preferred by a common assessee under section 23 of the Mysore Sales Tax Act, 1957, hereinafter called the Act. The common question raised in these petitions is, whether the amount paid by the assessee to growers of sugarcane as harvesting and transportation charges forms part of the purchase turnover liable to tax under the Act. The assessee manufactures sugar in its fa....

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....rtation charges for the three years in question are as follows: (1) For the year 1961-62 Rs. 3,22,953.96 (2) For the year 1962-63 Rs. 5,90,847.57 (3) For the year 1963-64 Rs. 7,87,876.05 ------------------------- Total Rs. 17,01,677.58 ------------------------- The assessing authority included the aforesaid amounts in the taxable turnover of the assessee and levied purchase ta....

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....sel relied on the decision in The State of Orissa v. Utkal Distributors (P.) Ltd.[1966] 17 S.T.C. 320 (S.C.). In the said case the assessee was a controlled stock-holder of iron and steel under the Iron and Steel Control Order, 1956, and as such it was not entitled to charge a price higher than the price fixed by the Government of India. A notification of the Central Government dated 18th October,....

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....e maximum price had been fixed by the Government of India under the Iron and Steel Control Order, 1956. By a subsequent notification it was provided that "the customer shall pay to the controlled stock-holder the Central sales tax incurred by the controlled stock-holder in obtaining the material and also pay such additional Central sales tax, if any, incurred on the sale to the customer".   ....