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2009 (10) TMI 849 - PUNJAB AND HARYANA HIGH COURTWhether, in the facts and circumstances of the case, the expenses incurred by the State or agencies of the Food Corporation of India after acquiring or purchasing the goods before delivery to the petitioner-dealer could form part of gross turnover and be subject to tax? Whether, in the facts and circumstances of the case, could the market fee be included in the purchase turnover in view of Anand Swarup Mahesh Kumar v. Commissioner of Sales Tax [1980 (9) TMI 238 - SUPREME COURT OF INDIA ]? Held that:- Considering the definition of expression "turnover" as defined in section 2(i) of the Act it is concluded that any sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof would be included in the expression "turnover". In view of the above, question No. (1) has to be answered against the Food Corporation of India and in favour of the Revenue. The reference stands disposed of accordingly.
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