TMI Blog2001 (8) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... le item may or may not be regarded as part of the purchase price but as far as the present case is concerned, lumpsum payment which, in the very nature of things, is ex gratia cannot be regarded as being part of the sale price and consequently form part of the gross turnover of the dealer. There was no statutory obligation of TISCO to pay any amount to the dealer. It is only as a measure of staff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to sell food items to the officers and employees of TISCO in a canteen which was run by it. The prices of the food items so sold were fixed by the Managing Committee from time to time in consultation with the Canteen, Hotel and Restaurant Workers Union, Jamshedpur. It is an admitted fact that the prices so fixed were below the cost price which resulted in a deficit. 2.. The difference between t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under section 2(u) to mean the amount payable to a dealer as valuable consideration in respect of the sale or supply of goods. 4.. From the facts enumerated hereinabove, it is clear that what is sold by the dealer are the items of food and in respect of the said items the sale prices are fixed by reason of agreement between the Managing Committee of the dealer and the workers union. It is no d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia Limited v. Commercial Tax Officer (OFA), Punjagatta, Division, Hyderabad reported in [1991] 83 STC 129 (AP) and Rashtriya Chemicals and Fertilisers Limited v. State of U.P. reported in [1996] 101 STC 487 (All.) wherein it has been held that the subsidies given would not form part of the sale price. Mr. Ashok Mathur, on the other hand, refers to decision of this Court in E.I.D. Parry (I) Ltd. v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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