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2013 (7) TMI 512 - HC - VAT and Sales TaxValuation - Inclusion of excise duty in invoice amount - Assessee not collected excise amount from customers - Assessing authority added excise amount to total turnover of assessee subsequently - Held that:- turnover for purposes of assessment includes the aggregate amount for which the goods are bought or sold or disposed of in any of the ways referred in the definition of sale. When the contemplation of the Act is to include the totality of the consideration alone and in the price charged in the invoice as a sale consideration did not include any sum, it being not the amount for which the goods are bought or sold, cannot be brought in within the definition of sale - assessee was not registered under the Central Excise Provisions at the time when he effected sales of the manufactured items - on the date of sale, all that the petitioner had collected as sale consideration alone would be the turnover for the purpose of assessment and when the Tribunal on the first round of litigation has clearly pointed out that the Assessing Officer was to verify the sale price till October 1986 and after October 1986 and further to find out whether the assessee had passed on the duty paid as part of the sale consideration and when no efforts were taken on this aspect, no justifiable ground to accept the plea of the Revenue to set aside the order of the Tribunal. - Decided against Revenue. Mohan Breweries and Distilleries Ltd Vs. Commercial Tax Officer, Madras and Others [1997 (9) TMI 500 - SUPREME COURT OF INDIA] - Has no relevance to the facts of the present case and the issues are totally different.
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