TaxTMI 
TaxTMI 
2013 (7) TMI 512
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.... question of law :- " Whether in the facts and circumstances of the case, the Tribunal is legally correct in having held that excise duty not levied at the time of the sale transaction cannot be postponed subsequently which is contrary to the decision reported in 107 STC 212 in the case of Mohan Breweries ?" 2. It is seen from the papers placed before this Court that the assessee herein is a manufacturer of plastic components. On the impression that the activity did not attract excise duty provisions, the assessee did not include the duty component in the sale consideration. However, subsequently, there was an inspection by the Central Excise Authorities on 22.10.1986. The assessee got the license under the Central Excise provisions o....
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....if the liability to excise duty has been subsequently paid under the stated circumstances and if duty payment had been passed on to the purchaser as by way of additional invoice, then, certainly, the same would be included in the taxable turnover of the dealer ; however, since the facts stated therein were not clear enough to show as to whether the excise duty paid subsequently was passed on to the purchaser for the disputed period or not, the Assessing Officer was directed to verify as to what was the sale price till October 1986 and what was the sale price after October 1986. The Assessing Officer was also directed to verify as to whether the payment of Excise duty of Rs. 8,90,250/- was passed on to the customer by raising any debit note ....
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....e payment or included it as a sale consideration, the question of asking the assessee to prove the negative aspect would not arise. In the circumstances, the Sales Tax Appellate Tribunal pointed out that it was not the case of the assessee that they collected the amount as part of the sale consideration, thus, referring to the earlier order of the Tribunal, the assessee's appeal was allowed. Hence, the present Tax Case Revision by the Revenue. 8. We do not find merit in the contentions of the Revenue that irrespective of whether duty element had been passed over or not, the turnover was necessarily to include the excise duty element. 9. Learned Government Advocate placed reliance on the decision reported in the case of Mohan Brewe....
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....unt 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" Thus the turnover for purposes of assessment includes the aggregate amount for which the goods are bought or sold or disposed of in any of the ways referred in the definition of sale. When the contemplation of the Act is to include the totality of the consideration alone and in the price charged in the invoice as a sale consideration did not include any sum, it being not the amount for which the goods are bought or sold, cann....