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TMI Blog1987 (2) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... Court and the Appellate Tribunal are set aside in respect of the administrative surcharge and the price equalisation charge included in the assessments of the appellant for the assessment years 1969-70 to 1972-73. The tax paid by the appellant in respect of these two items shall be refunded by the respondents expeditiously. - Civil Appeal No. 4214-4229 of 1986 - - - Dated:- 18-2-1987 - PATHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n charge from the retailers due by them to the Government in accordance with the rates fixed by the Government from time to time. For the assessment years 1969-70 to 1972-73, the appellant was assessed to sales tax under the Kerala General Sales Tax Act, 1963, on turnover which included the amount of the administrative surcharge and price equalisation charge collected by the appellant from the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and price equalisation charge were the liabilities of the retailers to the Government and that when the agreement provided for their collection by the appellant from the retailers, the appellant functioned merely as a collecting agent on behalf of the Government. In other words, the appellant functioned as a conduit pipe through which collections of administrative surcharge and price equalisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. We are not satisfied that the decision lays down the correct position in law. The appeals are allowed and the orders of the High Court and the Appellate Tribunal are set aside in respect of the administrative surcharge and the price equalisation charge included in the assessments of the appellant for the assessment years 1969-70 to 1972-73. The tax paid by the appellant in respect of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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