TMI Blog1955 (10) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... st of April, 1949, to the 31st of March, 1950. The assessee submitted a return showing gross turnover of Rs. 5,12,37,262-15-6, but the Sales Tax Authorities determined that the gross turnover was Rs. 5,16,41,117-15-6. During the period in question, the assessee realised a sum of Rs. 4,03,855 as sales tax from its customers. It was held by the Sales Tax Authorities that the amount of sales tax real ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... habanada Mukherji put forward the argument that the Sales Tax Authorities were not legally right in including the amount of sales tax realised from the customers in the taxable turnover of the assessee. It was submitted that the payment of sales tax by the consumers was not a part of the bargain of sale and that the amount of sales tax was not a part of the price of the goods sold, and that the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he aggregate of the amounts of sale prices received and receivable by a dealer in respect of sale or supply of goods or carrying out of any contract. On the basis of all these provisions the argument addressed on behalf of the assessee was that the amount collected by the registered dealer from the customers as sales tax and paid over to Government cannot be treated as part of the purchase price u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovision in the statute at that time which empowered the registered dealer to realise sales tax from the purchaser, and in the absence of such a provision it should be taken that the entire amount payable by the purchaser including sales tax was the sale price of the goods supplied. But the basis of this decision disappeared after the enactment of section 14A by the Amending Act, namely, Bihar Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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