1988 (6) TMI 326

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....ate Ltd., Cuddapah, are engaged in the manufacture of cables and other electrical equipments. For the assessment years 1975-76, 1976-77, 1977-78 and 1978-79, in the assessments made under the Central Sales Tax Act, the Commercial Tax Officer, Cuddapah, included the Central excise duty in the turnover of the assessee. During the relevant period, a scheme evolved by the Central Government called "Supplementary Cash Assistance Scheme" was in force. The scheme is found stated in the letter of the Government of India, Ministry of Foreign Trade, New Delhi, dated 6th January, 1971, addressed to the Secretary, Chemical and Allied Products, Export Promotion Council, Calcutta. The relevant portions of the letter may be extracted: "Government of....

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....respectively. In lieu of such benefits the parties will be allowed an equivalent amount as supplementary cash assistance. For this purpose, attested copies of Government notification announcing the rates of such refund allowed will be required to be furnished along with the application form." It is brought to our notice that the scheme is merely a continuation of another scheme evolved in 1970 (and contained in the letter dated 7th January, 1970) which makes the said assistance available even where the purchaser makes the payment in Indian currency so long as the schemes contained are those aided by World Bank or other international organisations. A copy of the letter dated 6th January, 1971 and of the letter dated 7th January, 1970, has....

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....r as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged." It is evident from the definitions that "turnover" means the aggregate of the sale price received and receivable by the dealer in respect of the sales effected by him. Similarly, "sale price" means the amount payable to a dealer as consideration for the sale of any goods. There is no dispute before us that if the excise duty had not been deduc....