1979 (4) TMI 150

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....es of the case, the arhat charges amounting to Rs. 26,197.34 paid by the dealer besides the price of the foodgrains were taxable as a part of the turnover of purchases?" The assessee was a dealer in foodgrains. His disclosed turnover of purchases of oil-seeds and foodgrains was not believed by the Sales Tax Officer, and an estimate made. In the estimate, the arhat charges, which the assessee had ....

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....e purchase price. The dispute has to be resolved by reference to section 2(ii) and 2(gg) of the U.P. Sales Tax Act. Section 2(ii) runs as under: " 'Turnover of purchases' with its cognate expressions means the aggregate of the amounts of purchase price paid or payable by a dealer in respect of purchases of goods made by or through him after deducting the amount, if any, refunded to the dealer by....