1987 (6) TMI 373

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Central Sales Tax Act, 1956, at the instance of the assessee, are sent to this Court to answer the following question of law, propounded by the Sales Tax Tribunal: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that carrying charges and other expenses (postage, telephone charges, telegrams, etc.) did form a part of the sale price." 2. Two of the references are in respect of the assessment year 6th January, 1972 to 26th October, 1973 and the other two references are in respect of the year 27th October, 1973 to 13th November, 1974. 3.. The statement of facts as narrated, may be stated, in brief, thus: The assessee is a dealer in cotton and cotton seed. He had charged as per his acc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the burden of proving that the sums charged by the dealer in respect of goods at the time of or before the delivery thereof, did not form any part of the consideration for the sale of cotton, was on the assessee; that there was no evidence to show that the carrying charges and other expenses for which exemption is claimed did not form part of such consideration and that there was nothing on record to lead to the inference that the appellant-assessee holds goods as a bailee on behalf of the purchaser-once the goods had been selected, weighed, lots marked for the purchaser by the appellant. 7.. Hence these references at the instance of the assessee. 8.. The learned counsel for the petitioner-assessee submitted that the carrying charge .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... htly rejected the contentions of the petitioner and, therefore, the references have to be answered against the assessee and in favour of the respondents. 10.. The Supreme Court in recent decisions reported in [1987] 65 STC 48; (1987) 2 SCC 371 (Central Wines, Hyderabad v. Special Commercial Tax Officer) and [1987] 65 STC 172; (1987) 2 SCC 395 (Hyderabad Asbestos Cement Products Ltd., Hyderabad v. State of Andhra Pradesh) while dealing with the question of turnover of sales tax has also found that such collections would be liable to sales tax. 11.. Thus, after hearing the learned counsel and after considering the facts and circumstances of the case as also the case law cited, we have reached the conclusion that the question referred to us .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X