TMI Blog1973 (1) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... r having failed, there was a further appeal to the Tribunal. The Tribunal took the view that factually the assessee has charged an inclusive price for the goods sold by him without separating the sales tax from the contract price and that even otherwise the legal position was clear that the sales tax collected formed part of the turnover as defined under the Act. This view of the Tribunal has been challenged before us. The assessee is a dealer selling tea all over India. It is only a wholesaler, and it does not sell tea in retail. It has got various retail dealers to whom the consignments of tea are sold at the wholesale rates fixed already and shown in the price list supplied to those dealers. A printed price list applicable to the wholesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (b) (c) (d) (e) (f) (g) (h) (i) Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. ------------------------------------------------------------------------------------------------------------------ Connoisseur 500 g. tin 17.50 17.50 17.67 17.75 18.24 18.37 18.42 18.44 18.55 18.72 18.77 Green label 500 g. tin 11.49 11.49 11.60 11.72 11.98 12.06 12.09 12.13 12.18 12.29 12.32 250 g. tin 11.10 11.10 11.21 11.32 11.57 11.65 11.68 11.72 11.77 11.88 11.90 100 g. tin ... 11.10 11.21 11.32 11.57 11.65 11.68 11.72 11.77 11.88 11.90 5 g. tin 10.67 10.67 10.78 10.88 11.12 11.20 11.23 11.27 11.31 11.42 11.44 ------------------------------------------------------------------------------------------------------------------ (a) Madhya Pradesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls. For the assessment year 1964-65, the assessing authority aggregated all sums mentioned in the bills and treated such aggregate as the taxable turnover. The assessee's contention was that though the bills referred to an aggregate amount, what was really charged in respect of each bill was the net contract price plus sales tax and that, therefore, the entirety cannot be taken as the price for the tea sold. The assessing and appellate authorities including the Tribunal did not accept the assessee's plea on the ground that in the bills, an inclusive price has been charged without making any differentiation between the actual price and the sales tax, and that the assessee cannot be permitted to separate the sum mentioned in the bill as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right in this submission that the Tribunal has overlooked the printed price list which the assessee has supplied to the various purchasers and that all the sales have been effected by the assessee only in pursuance of that price list. In the face of that price list, it is difficult to accept the Tribunal's finding that the billed amount did not factually include the sales tax at all. We are definitely of the view that though the relevant bills referred to an inclusive amount, it is on the basis of a clear understanding between the assessee and his purchasers that the said amount will represent (1) the sale price proper and (2) the sales tax thereon, the break-up of which has already been set out in the price list supplied to the purchasers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be included in the total turnover of the dealer." In view of the instruction issued by the Board of Revenue, it is not disputed by the revenue that if sales tax has been collected separately apart from the contract price in the bills, the dealer is entitled to have the sales tax excluded from his total turnover. As a matter of fact, the authorities below refused to exclude the sales tax amounts from the total turnover in this case only on the ground that the sales tax had not been separately shown in the bills. But we have already expressed our view that the bills rendered by the assessee have to be read along with the printed price list, which gave the break-up figures of the actual price for the goods and of the sales tax payable there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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