1991 (9) TMI 321

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....w, against the judgment and order of the Sales Tax Tribunal dated August 31, 1987. The opposite-party assessee is the Indian Farmers Fertilizers Co-operative Ltd., Lucknow, and the assessment years concerned are 1976-77, 1977-78 and 1978-79. The assessee is a dealer in chemical fertilizers. It was selling fertilizers to Provincial Co-operative Federation and Cane Union. On such sales, it was allo....

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.... clause (i) of section 2 of the U.P. Sales Tax Act, 1948. In so far as relevant, the definition reads thus: "(i) 'turnover' means the aggregate amount for which goods are supplied or distributed by way of sale or are sold, by a dealer, either directly or through another, on his account or on account of others, whether for cash or deferred payment or other valuable consideration;" Clause (ii) of ....