1990 (2) TMI 275

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....ted May 28, 1986, statement of the case has been submitted by the Tribunal (Board of Revenue, M.P., Gwalior), under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"). The following question has been referred to this Court for its opinion: "Whether, under the facts and circumstances of the case, the entire amount received by the dealer because of sale o....

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....missed the appeal and raised the tax demand further by Rs. 9,657.58 by increasing the taxable turnover at Rs. 1,06,376 on account of sale of application forms for booking scooters. (Copy of the first appellate order is annexure C). Being further aggrieved by this order, the non-applicant dealer filed a further appeal before the Tribunal who, by its order dated May 17, 1985, set aside the enhanced ....

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....ing to the Tribunal, out of Rs. 1,32,970 received, only a sum of Rs. 26,594 remained with the non-applicant and Rs. 1,06,376 was remitted to the principalmanufacturer and as such, the taxable turnover in the hands of the nonapplicant was only Rs. 26,594. Accordingly the Tribunal reduced the taxable turnover by Rs. 1,06,376 which was remitted to the principalmanufacturer. (A copy of the order of th....

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....r. The Tribunal has so assessed the dealer.   4. Learned counsel for the Revenue has sought to argue that even the sum representing Rs. 4 per application form which was remitted to M/s. Bajaj Auto Ltd., the principal-manufacturer, is concerned, it should also be deemed to be a part of the taxable turnover as being incidental to the business of the non-applicant assessee. We are unable to a....