TMI Blog1987 (4) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... case: "Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, was legally correct in holding that the opponent is not liable to pay purchase tax on his purchase turnover of mohua flower in addition to the compounding tax payable under rule 90-B for sale of outstill liquor?" 2.. The opponent, a dealer in outstill liquor and registered as such in Koraput I Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the tax-free goods, that was the turnover of purchase of mohua flower, the taxable turnover included the purchase turnover of outstill liquor. Hence, the Assistant Commissioner concluded that the purchase turnover of mohua flower was no longer sought to be taxed separately from 1st May, 1976. On appeal by the Revenue, the Tribunal upheld and followed the reasonings of the first appellate aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax under the provisions of the Act shall pay in lieu of the tax assessable on his taxable turnover, under the provisions of the Act, a sum equal to six per cent of one and one half times of the consideration money payable to Government in the Excise Department for obtaining the exclusive privilege to vend such commodities." Rule 90-B is a convenient mode, of determining the turnover of sale of o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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