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TMI Blog1988 (4) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... o 169 of 1984. The judgment of ANSHUMAN SINGH, J., of the Allahabad High Court in Haveli Ram Diwan Chand v. Commissioner of Sales Tax (Sales Tax Revisions Nos. 167 to 169 of 1984 dated 24th January, 1985), runs as follows: ANSHUMAN SINGH, J.-These three revisions have been filed against the judgment passed by the Sales Tax Tribunal, Muzaffarnagar Bench dated 2nd February, 1984 relating to assessment years 1974-75, 1975-76 and 1976-77. The assessee carries on business of commission agency and purchases foodgrains, gur, etc. It appears that the assessee did not deposit the tax on tulai and consequently interest was levied on the assessee undersection 8(1) of the U.P. Sales Tax Act on the ground that the tax was not deposited on tulai. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The counsel has also not been able to show that the assessee was agitating the taxability of tulai in any legal proceedings on the date when he was required to deposit the admitted tax on tulai charges. It would be gainsaying that even this Court in the case of Durga Das Narain Das 1979 UPTC 857 ruled that tulai will form part of the taxable turnover. The mere assertion on the part of the assessee that he was acting bona fide in not depositing the tax on the turnover of tulai is not enough for exonerating him from the payment of interest. Since on the date of deposit no material has been placed to establish the bona fide belief on the part of the assessee he should have deposited the tax even on tulai along with admitted tax. Since the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.. After quoting the explanation appearing under section 8(1) of the Act, the High Court has stated in the impugned order "the assessee has maintained again dhami, as entered in the books, but this was not included in the taxable turnover. Since sales tax was admittedly paid due on the taxable turnover, the assessee was not liable in the Act to pay tax on it (sic)". The point that was to be examined and decided appears to have been taken as a statement of fact. In view of the position that the dealer did not accept liability and contended that tulai was not a part of purchase price, he had not included it in the taxable turnover. What was necessary to be found was whether tulai formed part of the purchase price, so as to be included in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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