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2005 (1) TMI 383 - SUPREME COURTWhether the transportation charges and agent's commission paid by the respondent to the agent together with the cost of raw materials constitute "turnover" under section 2(s) and is liable to sales tax under section 6-A of the Andhra Pradesh General Sales Tax Act, 1957 (6 of 1957)? Held that:- the appeal filed by the State of Andhra Pradesh is allowed. The question of law is answered in the affirmative and in favour of the State. The Control Order was paramount; it had overriding effect and if it stipulated that the freight was payable by the producer, such stipulation must prevail, notwithstanding any term or condition of the contract to the contrary. Therefore, by reason of the provisions of the Control Order, which governed the transactions of sale of cement entered into by the assessee with the purchasers, the amount of freight formed part of the 'sale price' within the meaning of the first part of the definition of that term in section 2(p) of the Rajasthan Act and section 2(h) of the Central Act and was includible in the turnover of the assessee.
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