1990 (9) TMI 329

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.....S. PARIPOORNAN, J.-The Revenue is the revision-petitioner in this batch of four cases. A common question arises for consideration in these cases. The respondents are assessees under the Kerala General Sales Tax Act, 1963. They are doing business in rubber. During the course of business, the respondents purchased rubber on their own account and also on account of non-resident principals outside th....

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....les Tax Appellate Tribunal. The Appellate Tribunal concurred with the said decision and held that the commission and quality inspection charges received by the assessees will not form part of the purchase turnover of rubber assessable in the hands of the assessees. It is thereafter, the Revenue has come up in this batch of four revisions. 2.. We heard counsel. The order passed in T.A. No. 878 o....

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....d inspection charges were never shown in the trading account. They were displayed only as part of the profit and loss account as a credit entry after arriving at gross profit. This clearly demonstrates that the assessee and the foreign principal have treated this item quite distinctly and differently from the purchase account. Adverting to the above facts, the Sales Tax Appellate Tribunal held tha....

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....urchases, can never be part of the purchase price. 4.. We are of the view that the above finding and conclusion of the Appellate Tribunal are in accord with the unreported Bench decision of this Court in T.R.C. Nos. 127 to 130 of 1989 dated 26th October, 1989. One of us was a party to the said decision. In para 3 of the judgment, it was held as follows: ".......The goods dealt with by the as....