1987 (4) TMI 467

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.... following question of law has been referred to this Court for opinion along with the statement of case: "Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, was legally correct in holding that the opponent is not liable to pay purchase tax on his purchase turnover of mohua flower in addition to the compounding tax payable under rule 90-B for sale of outs....

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....eing tax-free till 30th April, 1976 and the taxable turnover being the gross turnover minus the value of the tax-free goods, that was the turnover of purchase of mohua flower, the taxable turnover included the purchase turnover of outstill liquor. Hence, the Assistant Commissioner concluded that the purchase turnover of mohua flower was no longer sought to be taxed separately from 1st May, 1976....

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....and Pachwai.-A dealer who carries on business in outstill liquor, tari and pachwai and who is liable to pay tax under the provisions of the Act shall pay in lieu of the tax assessable on his taxable turnover, under the provisions of the Act, a sum equal to six per cent of one and one half times of the consideration money payable to Government in the Excise Department for obtaining the exclusive pr....