TMI Blog1962 (8) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... tition formulates the questions for decision as follows: "(1) Whether on the facts and in the circumstances of the case, the sum of Rs. 1.38.901-75 representing the excise duty paid to the Central Government and separately charged in the sale bills issued to the buyers, forms part of the assessable turnover under the Central Sales Tax Act? (2) Whether the excise duty paid to the Central Government and charged separately in the sale bills issued to the buyers is an allowable deduction under rule 7(1) of the General Sales Tax Rules read with section 9(3) of the Central Sales Tax Act?" 3.. It is the turnover of the petitioner that is liable to tax at the rates prescribed in section 8 of the Act. The expression "turnover" is defined in sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods. The fact that a separate debit note was prepared by the assessee for the excise duty paid by him and the amount was subsequently recovered from the buyer or even that a separate indication of the amount of excise duty paid in respect of the goods was noted in the invoice did not make any difference," (Headnote) We are in agreement with this view and must answer question No. 1 against the assessee. 6.. Rule 7(1) of the General Sales Tax Rules, 1950, provides: "The tax or taxes under section 3 or 5 or the notifications under section 6 shall be levied on the net turnover of a dealer. In determining the net turnover, the amounts specified in clauses (a) to (k) shall, subject to the conditions specified therein. be deducted from the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts of the local sales tax law to the assessment under the Central Sales Tax Act; what was contemplated by that phrase was that the procedure of making an assessment, collection of tax etc. was the same as laid down in the local Sales Tax Act. The application of that procedural provision of the local law did not assimilate other provisions in that law which dealt with the determination of the turnover, which, in so far as the Central Sales Tax Act was concerned, was required to be determined only under the Central Act and the rules framed thereunder." (Headnote). We are in agreement with this view and it follows that the second question also should be answered against the assessee. In the light of what is stated above the T.R.C. has to be d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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