TaxTMI 
TaxTMI 
2001 (6) TMI 804
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.... the net turnover of Rs. 1,80,83,849.97 and subjected the same to tax at different rates. The petitioner in T.R.C. No. 34 of 1993 filed return in form (CST) VI for the assessment year 1984-85 reporting a net turnover of Rs. 11,85,471.50. The Commercial Tax Officer determined the net turnover at Rs. 1,38,63,780 and subjected the same to tax at different rates. In the first case, i.e., T.R.C. No. 26 of 1993 the assessee had claimed exemption on a turnover of Rs. 7,742 which represented yarn cess collection. In the second case the assessee had claimed exemption on a turnover of Rs. 3,606 which represented yarn cess collection. The assessee had claimed exemption on turnover on the ground that yarn cess collected by it from the purchasers of the....
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.... be part of the turnover for the purposes of levying sales tax. 3.. Many judgments have been cited by the learned counsel for the parties but we feel that the matter is no longer res integra and is already covered by a judgment of the Supreme Court in McDowell & Company Limited v. Commercial Tax Officer [1985] 59 STC 277. In order to apply the judgment of the Supreme Court referred to above certain provisions of the Sales Tax Act and Textiles Committees Act are taken note of. The committee is established under section 3 of the Textiles Committee Act, 1963. Section 4 of the Act gives functions of the Committee which includes, "undertake, assist and encourage, scientific, technological and economic research in textile industry and texti....
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.... shall, by notification in the Gazette of India, fix the period in respect of which assessments shall be made; and (b) every manufacturer shall furnish to the committee a return, not later than fifteen days after the expiry of the period to which the return relates, specifying the total quantity of textiles or textile machinery manufactured by him during the said period and such other particulars as may be prescribed. (6) If any manufacturer fails to furnish the return referred to in sub-section (5) within the time specified therein, or furnishes a return which the committee has reason to believe is incorrect or defective, the committee may assess the amount of the duty of excise in such manner as may be prescribed. (7) Any ....
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....he total amount set out in the bill of sale excluding the amount collected towards the tax or the tax due under the Act whichever is less; (ii) the total amount of consideration for the sale or purchase of goods excluding tax due under the Act as may be determined by the assessing authority, if the bill of sale does not set out correctly the amount for which the goods are sold; or (iii) if there is no bill of sale, the total amount charged as the consideration for the sale or purchase of goods by a dealer either directly or through another, on his own account or on account of others, whether such consideration be cash, deferred payment or any other thing of value and shall include- (a) the value of any goods as determ....
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....conditions and restrictions, if any, as may be prescribed, in this behalf- (i) any cash or other discount on the price allowed in respect of any sale and any amount refunded in respect of articles returned by customers shall not be included in the turnover; (ii) where for accommodating a particular customer, a dealer obtains goods from another dealer and immediately disposes of the same to the said customer the sale in respect of such goods shall be included in the turnover of the latter dealer, but not in that of the former;" 5.. The Supreme Court was considering a similar matter in McDowell & Company Limited v. Commercial Tax Officer [1985] 59 STC 277 where the question decided was, whether the excise duty paid by the appellants ....