9911796707
TMI Blog1973 (7) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... al Sales Tax Act, 1959, for the year 1961-62 in respect of two different assessees. The assessees are dealers in timber and, in the course of their assessments, the "lot cooly charges" which they had collected separately without including them in the sale price in the invoices have been taken to be part of the sale price of the timber sold and assessed as such. The assessees questioned the inclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the order of the Tribunal, the revenue has come before us. It is contended on behalf of the revenue that though the said decision of this court in Srinivasa Timber Depot v. Deputy Commercial Tax Officer[1969] 23 S.T.C. 158. held that "lot cooly charges" collected separately without including the same in the sale price have to be taken as service charges and, therefore, could not be included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessees not having paid to the lot men the entirety of the lot cooly charges collected, the excess of such collections retained by them will have to be taken as part of the sale price and brought to charge, and that the Tribunal's view that even if there is any excess collection in the hands of the assessees, they are not liable to be taxed thereon, cannot be sustained. It is pointed out that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the sale price. Lot cooly charges were excluded from the sale price specifically on the ground that they are service charges and, therefore, cannot be taken to be a consideration for the transfer of property in the goods. Therefore, service charges which cannot be treated as consideration for the transfer of property in the goods, cannot be part of the sale consideration even if they remained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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