1980 (6) TMI 109

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.... rice in rice mills. The revision petitioner in T.R.C. No. 144 of 1979 is the Thannirangad Service Co. operative Society Ltd. and the assessment year concerned in that case is 1970-71. The revision petitioner in T.R.C. Nos. 155 of 1979, 156 of 1979 and 163 of 1979 is the Polpully Service Co-operative Bank Ltd. and the assessment years concerned are 1970-71 to 1972-73 (inclusive). While assessing the petitioners to tax under the Kerala General Sales Tax Act (hereinafter called the Act) for the aforementioned assessment years the assessing authority took the view that amounts collected by the assessees from the purchasers (ration shop retail dealers) by way of administrative surcharge and price equalisation charge were liable to be included i....

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....goods sold at the time of, or before, the delivery thereof; (ii)........................................ (iii)........................................" There can be no doubt that any sum which forms a component part of the aggregate amount, for which goods are sold by a dealer, will come within the scope of the expression "turnover". It may be that under the scheme promulgated by the State Government, whereunder levy and collection of administrative surcharge and price equalisation charge is provided for, the assessee is bound to pass on to the State Government all such amounts which he realises from his purchasers. But, admittedly, that is not a statutory scheme, but is only an executive order. For the purpose of determining liabi....