1951 (8) TMI 16

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..... practice to show separately in the cash memorandums or bills presented to their constituents (a) the price proper and (b) an amount termed sales tax calculated on (a) at the rate specified in the Act. In making his assessment, the Assistant Commissioner of Sales Tax included (b) in the gross turnover he determined for the firm. The firm's contention is that (b) could not properly form part of the .....

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..... e definition of 'sale price' contained in Section 2(h) of our Act. 'Turnover' in Section 2 (j) of our Act has been defined rather more comprehensively than in the corresponding Section 2(i) of the West Bengal Act, but the basic idea is the same, namely, that it means "the aggregate of the amounts of sale prices and parts of sale prices received by a dealer." 'Turnover', as defined in Section 2(j) .....

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..... case before us. We do not consider it necessary to repeat the reasons which led the Calcutta High Court to come to this decision. We consider that they hold good, in their entirety, to cases arising out of our Act. (1) [1949] 1 S.T.C. 193; 53 C.W.N. 278. It has been pleaded on behalf of the applicant firm that they had no option but to show separately the two items referred to earlier in this o .....

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