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1965 (12) TMI 92 - SC - VAT and Sales TaxWhether the Tribunal is right in holding that the Central sales tax paid by the opposite party at its purchase point and charged on to its customers does not form a part of the sale price of the commodity sold so as to be taxable under the Orissa Sales Tax Act, 1947? Whether the allowance of the claim of the opposite party for deduction of Central sales tax collected from its customers is permissible under the provisions of the Orissa Sales Tax Act and the Rules framed thereunder? Held that:- Appeal dismissed. There is no force in the contention that the Central sales tax realised by the assessee falls within the expression "any sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof". The assessee by paying the Central sales tax when he bought the goods did not do anything to the goods, and the tax was paid in respect of the transaction of purchase and not in respect of the goods.
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