1996 (6) TMI 316

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.... turnover for 1983-84 represents the market cess collected by him from the purchaser on the sale of jaggery in the market yards. The assessing authority included in the turnover "the market cess" and that view was affirmed by the appellate authority. In the second appeal filed by the assessee before the Tribunal it was contended that the market cess was included in the bills, therefore it would fall within the definition of the "turnover". The Tribunal rejected that contention and held that the market cess collected by the appellant was not consideration for transfer of property and could not be treated as part of "turnover" and accordingly allowed the appeal of the respondent-assessee on August 31, 1987. It is the correctness of that or....

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.... purchase of goods and then only it would fall within the ambit of the expression "turnover". The Appellate Tribunal relied upon the judgment of the Supreme Court in Anand Swarup Mahesh Kumar v. Commissioner of Sales Tax [1980] 46 STC 477 to come to the conclusion that the market cess does not become part of the "turnover". 5.. The learned Special Government Pleader for Taxes submits that that judgment is distinguished in Hyderabad Industries v. State of Andhra Pradesh (1987) 4 APSTJ 103 and the Supreme Court laid down the principle in the following terms: "It has been found that the insurance charges were claimed in the bills of sale that being the position under clause (i), the amount becomes a part of the turnover and it is not nec....