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TMI Blog1998 (10) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... x Tribunal, Agra, whereby it dismissed the revisionist's Second Appeal Nos. 59, 60 and 61 of 1997 for the assessment years 1983-84, 1985-86 and 1986-87. 2.. I have heard Sri Bharat Ji Agrawal, learned counsel for the revisionist assisted by Sri Piyush Agrawal, Advocate and Sri Surya Prakash, learned Standing Counsel for the respondent. 3.. Assessments for all the three years have been made by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exclusion of excise duty from the turnover. The Deputy Commissioner set aside the assessments and remanded the matter to the assessing officer for verification of what was stated by the assessee because the latter had not produced the books of accounts before him. 4.. The dealer-revisionist preferred the aforesaid appeals to the Tribunal and contended that there was no material on record to just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner in the order under section 10-B and, therefore, the exercise of jurisdiction under section 10-B was unjustified. The learned Standing Counsel contended that the excise duty is a part of the turnover and that the same was not included in the turnover by the assessee. This contention is not legally correct. What is includible in the turnover is the price that a buyer has to pay for the good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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