1978 (3) TMI 186

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....ce common questions of law and facts arise for consideration, these petitions are disposed of by this common order. These petitions are filed by the assessee under section 23(1) of the Karnataka Sales Tax Act, 1957. They relate to different years of assessment. The petitioner is the owner and occupier of a factory where sugar is manufactured out of sugarcane. It purchased sugarcane from its mem....

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....ed its claim and treated the khodki charges also as part of the taxable turnover. Hence these petitions. The expression "turnover" is defined under the Karnataka Sales Tax Act, 1957, as the aggregate amount for which the goods are bought or sold or supplied or distributed by a dealer either directly or through another on his own account or on account of others whether for cash or for deferred p....

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....ee or any other byelaw or rules authorising it to pay any amount by way of khodki charges to the suppliers of sugarcane. Even the agreements entered into between the suppliers and the petitioner are not made available to the court. In this state of evidence, the Tribunal below was not wrong in holding that the amount in question, though called as khodki charges, had been in fact paid as part of th....