1982 (3) TMI 222

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.... Orissa Sales Tax Act at the instance of the revenue. The following three questions have been referred: "(1) Whether, on the facts and in the circumstances of the case, is the Member, Additional Sales Tax Tribunal, legally correct to say that on reading of the terms of agreement the assessee is only required to charge Rs. 3.25 for each quintal of rice supplied and not as consolidated commission....

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....er is subjected to sales tax. We are concerned with the periods 1971-72 and 1972-73. In the first year the assessee received Rs. 74,054.09 while in the second year it received Rs. 25,770.30. In the mid-year of 1971-72, the rate of tax for containers was enhanced from 7 to 8 per cent. The assessing officer found that out of the total receipts, Rs. 44,574.90 was exigible to tax at 7 per cent while f....

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....he assessee is only required to charge Rs. 3.25 for each quintal of rice supplied. Hence the price of gunny has intimate connection with the supply of rice even though separately charged. Hence the rate of tax on gunny is 3 per cent and not 7 per cent and 8 per cent as done."   3. That sale of gunny would be taxed is not in dispute. The only question is what would be the appropriate rate o....