2009 (6) TMI 925

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..... For the Petitioner : Mr. Haja Naziruddin, Spl. Govt. Pleader (T) For the Respondent : N. A. ORDER (Order of the Court was made by F. M. Ibrahim Kalifulla, J.) The Revenue has come forward with this revision, raising the following questions of law:- "1. Whether in the facts and circumstances, the Tribunal is legally correct in deleting the turnover subjected to tax based on reco....

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....mselves. The assessment relating to the year 1990-91, the Assessing authority held that for the purpose of sales tax, the sale value inclusive of components supplied by the assessee's customers has also been taken into account in as much as the said value was the basis for charging basic excise duty and special excise duty. 3. On appeal by the assessee, the Appellate Assistant Commissioner ....

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....r of property or goods from the seller to the purchaser. The failure to apply the above basic difference between the two elements of statutory liabilities has resulted in the Assessing Authority as well as the first Appellate Authority to take the whole of value of product manufactured including the components supplied by the customers, for the purpose of sales-tax assessment. 5. The lower Auth....