TaxTMI 
TaxTMI 
1995 (9) TMI 385
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....and the learned Standing Counsel. 3. The first point that arises in these revision petitions is whether the amounts charged by the revisionist from its customers in the bills raised towards the price of goods as Textile Committee Fee forms part of the turnover. 4. The contention of the dealer has been that the textile committee lee is an amount that has been charged from the customers and paid over to the textile committee and, therefore, it did not form part of the turnover of the assessee. "Turnover" has been defined in Section 2 (i) to mean the aggregate amount for which goods are supplied or distributed by way of sale. It is not disputed that the textile committee fee forms part of the aggregate amount which a purchaser from the r....
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....Section 12 of the Textiles Committee Act, 1963 which says that the Committee may levy such fees as may be prescribed - (a) For inspection and examination of textiles, (b) for any special service which the Committee may render to the manufacturers or exporters of textile machinery : Provided that no fees shall be levied in respect of inspection and examination of textiles on which a duty of excise is leviable under this Act. Sub-section (2) of Section 12 provides that any sum payable to the Committee under sub-section (1) may be recovered as an arrear of land revenue. Section 4 of the Act prescribes the functions which the textiles Committee has to perform which include the maintenance of standard qualities of textile....
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....ibre waste as an unclassified item and levied fax at the rate of 8%. This has been upheld by the Tribunal which has held that the waste material cannot be treated as polyster staple fibre. The contention of the learned Counsel for the dealer is that the waste material which cannot be sold to ordinary customers is also staple fibre and its nature as a commodity is not changed by being sold as polyster staple fibre waste. 8 Reliance is placed on Dy. Commissioner of Sales Tax v. M/s. P.I.O.Food Packers, 1981 UPTC 657 (SC) in which it was held that pine apple fruit remains the same even after it is processed into pine apple slices for being sealed in cans. 9. In the present case, it is not in dispute that the petitioner has sold the commo....
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...., turnover means the aggregate amount for which goods are supplied or distributed by way of sale. Therefore, the amount of price actually charged from a customer is the amount of turnover assessable to sales tax How a dealer should conduct its business is not the concern of the sales tax authorities. Therefore, whether the dealer, was justified in allowing a rebate, that is, a reduction in the price, or not was irrelevant for determining the turnover unless the department set up and made out a case that the claim is fictitious and, in fact, no reduction in price was allowed. The department had set up no such case and, therefore, if rebate is actually allowed by the dealer, there is no question of the sales tax authorities disallowing the sa....