1994 (8) TMI 242 - SC - VAT and Sales Tax

Whether the coal mines welfare cess, stowing duty and rescue cess recovered by the petitioner from its customers when coal is despatched to them by road forms part of the sale price of coal and is includible in the turnover for assessment of sales tax/ Held that - Appeal dismissed. Having regard to the definition of the sale price in the Madhya Pradesh General Sales Tax Act, 1958, the High Court has held, following the decisions of this Court, that the said cesses and duties are includible in sale price. Thus no reason to take a different view.

Summary

The Supreme Court dismissed the appeal regarding the inclusion of coal mines welfare cess, stowing duty, and rescue cess in the sale price of coal for sales tax assessment. The High Court's decision was upheld based on previous court rulings. The appellant's appeal was dismissed with no costs.