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TMI Blog1976 (9) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... for opinion of this court: "(1) Whether, on the facts and in the circumstances of the case, the octroi duty paid by a dealer and subsequently realised from the customers, is a part of the sale price as defined under section 2(h) of the Orissa Sales Tax Act? and (2) Whether, on the facts and in the circumstances of the case, the octroi duty paid by the assessee and susequently realised by chargi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o pay sales tax on octroi. The contention was negatived and the tax was demanded on the amount of octroi paid by the assessee and recovered at the point of sale from the purchasers. In first appeal, the assessee's contention failed, but the assessee succeeded in persuading the Member, Additional Sales Tax Tribunal, to uphold the claim of deduction. Thereupon, the State of Orissa has asked for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer in respect of the goods at the time of, or before, delivery thereof, other than the cost of freight or delivery or the cost of installation when such cost is separately charged." When the goods came into the hands of the dealer, octroi had already been paid by it. Mr. Mohanti concedes that octroi, keeping its true meaning in view, cannot be covered by the terms like "cost of freight", "cost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charged by the dealer would be a part of "sale price". Our answer, for the reasons indicated, is against the assessee, i.e., octroi would not be exempted from taxation under the Orissa Sales Tax Act merely because it has been separately charged at the point of sale by the dealer.
We make no order for costs.
PANDA, J.-I agree.
Reference answered accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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