TaxTMI 
TaxTMI 
1979 (10) TMI 196
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....so been prayed that Rs. 7,124.45 recovered from the petitioner by the State of Rajasthan as sales tax on the basis of the aforesaid notification be ordered to be refunded. The petitioner was granted licence for the exclusive privilege to sell, by retail, country liquor under rule 67-1, Chapter VII-B, of the Rajasthan Excise Rules, 1956, for the year 1969-70, at Village Rohit in District Pali on condition of payment of a lump sum of Rs. 46,000, to be paid in twelve equal monthly instalments. It is alleged in paragraphs of the writ petition that the instalments are realised by the excise department as component price of the liquor sold from the warehouse to the petitioner for retail sale. It is further alleged in paragraph 5 of the writ peti....
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....on the sale price, it may be useful to refer to the definition of "sale price" contained in the Act. Section 2(p) defines "sale price" as follows: "2. (p) 'Sale price' means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in case where such cost is separately charged and the expression 'purchase price' shall be construed accordingly: Provided that when a hire-purchase agreement fructifies into a sale, the market p....
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....scribed manner, be one per cent of the aggregate amount of the sale prices received or receivable by him in respect of the sale or supply of such goods and of such bardana, container or material: Provided further that when any dealer has purchased any goods without paying any tax on the strength of any declaration furnished by him and the said goods are used by him for any purpose other than the one mentioned in the declaration, the purchase price of such goods shall be included in his taxable turnover." Thus, the point is whether the licence fee forms part of the sale price. On this point, there is the admission of the petitioner himself contained in paragraphs 3 and 5 of the writ petition that the sales tax is being charged on total pr....
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....s view of the matter, we do not see any substance in this contention. As regards the second point, namely, that sales tax is not leviable on the second point of sale, it is sufficient to point out that the State of Rajasthan, in exercise of its powers under rule 15, has issued Notification No. 316, whereby it has been directed that tax shall be payable on the point of sale from the warehouse to the retail-sale licensees in respect of country liquor. Thus the second ground is also devoid of force. This brings us to the third and the last objection. It may be pointed out that this objection has not been made a ground of attack in the writ petition. On the other hand, the objection raised in this connection is that the notification issued by....