TMI Blog1982 (3) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... red: "(1) Whether, on the facts and in the circumstances of the case, is the Member, Additional Sales Tax Tribunal, legally correct to say that on reading of the terms of agreement the assessee is only required to charge Rs. 3.25 for each quintal of rice supplied and not as consolidated commission to cover the procurement charges including handling, storage, interest, shortage, gunny depreciatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee received Rs. 74,054.09 while in the second year it received Rs. 25,770.30. In the mid-year of 1971-72, the rate of tax for containers was enhanced from 7 to 8 per cent. The assessing officer found that out of the total receipts, Rs. 44,574.90 was exigible to tax at 7 per cent while for the remainder in both the years the rate of tax would be 8 per cent. The Tribunal in second appeal r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nny has intimate connection with the supply of rice even though separately charged. Hence the rate of tax on gunny is 3 per cent and not 7 per cent and 8 per cent as done." 3. That sale of gunny would be taxed is not in dispute. The only question is what would be the appropriate rate of tax. Admittedly, under the contract there was an obligation for supply of rice in bags on the part of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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