TMI Blog1995 (11) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... tances of the case, the Tribunal was right in law in holding that excise duty recovered by the assessee from the purchaser formed part of the sale price on which sales tax was leviable?" 2.Facts are in a narrow compass. The applicant is a dealer engaged in the business of bottling soft drinks (Coca Cola, Fanta orange, etc.). It is liable to pay Central Excise duty at the rate of 20 per cent of ex-factory price and auxiliary duty levelled as 50 per cent of excise duty. The applicant was assessed for different years, i.e., 1974-75, 1976-77, 1977-78, 1978-79 and 1979-80 under the State Act and Central Sales Tax Act (for short, "the Central Act"). The Regional Assistant Commissioner, the assessing authority, turned down the contention that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Deputy Government Advocate for the non-applicant in all these applications heard analogously as entailing common question of facts and law. 4.The Tribunal held and rejected applications as under :- "As observed in the Board's order the decision of the Board is based on the decision of our own High Court in Central Coalfields Ltd. v. Commissioner of Sales Tax (1982) 15 VKN 337. The view of our High Court is supported by the decisions of the Supreme Court in McDowell Company Limited v. Commercial Tax Officer (1985) 18 VKN 484 and Delhi Cloth and General Mills Co. Ltd. v. Commissioner of Sales Tax (1971) 4 VKN 389. I thus find that the question proposed for reference has already been answered by the High Court of Madhya Pradesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purchaser were parts of the sale price for the goods sold. There is nothing to indicate that the assessee was authorised to pass on the duties to its buyers under the aforesaid Acts and as such the excise duties were parts of sale price and thus includible in taxable turnover of the assessee. 9.In Pike v. Bluce Church 397 US 137 at page 142 general contours were outlined in these words : "Where the statute regulates even-handedly to effectuate a legitimate local public interest, and its effects on inter-state commerce are only incidental; it will be upheld unless the burden imposed on such commerce is clearly excessive in relation to the putative local benefits." 10.Taxability is not shown to be excessive here. 11.Shri Chaphekar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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