1988 (4) TMI 394

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... " and "taxable turnover". This being the legal position, the matter has to be examined keeping this in view. We vacate the judgment of the High Court and remit the matter to it for a fresh disposal.
RANGANATH MISRA AND MURARI MOHAN DUTT JJ. G.N. Dikshit, Senior Advocate (Pramod Dayal, Advocate, with him), for the appellant. S.C. Manchanda, Senior Advocate (R.S. Rana and Ashok K. Srivastava, Advocates, with him), for the respondent. -------------------------------------------------- Appeals by special leave from the judgment and order dated January 24, 1985 of the Allahabad High Court in S.T.R. Nos. 167 to 169 of 1984. The judgment of ANSHUMAN SINGH, J., of the Allahabad High Court in Haveli Ram Diwan Chand v. Commissioner of Sal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ction 8(1) of the Act and the Tribunal committed an error in reversing the order passed by the Assistant Commissioner (judicial) in assessee's favour. The aforesaid contention is not acceptable because it has not been disputed before me by the counsel for the assessee that tulai does not form part of the taxable turnover. There is no law or decision of any court in which tulai has been excluded from taxable turnover. On the date on which the assessee was required to deposit the admitted tax too there was neither any law nor a decision in favour of the assessee which could give rise to bona fide belief on his part. The counsel has also not been able to show that the assessee was agitating the taxability of tulai in any legal proceedings on t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e, and shall include any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of freight or delivery or the cost of installation when such cost is separately charged." 3.. The point in dispute in these appeals is as to whether charges locally called tulai is a part of "purchase price" liable to tax. The assessee's contention has been that he has separately charged tulai in respect of each of the transactions. According to the Revenue the term tulai stands at par with dhami and is assessable to sales tax being a part of purchase price. 4.. After quoting the explanation appearing under section 8(1) of the Act, the High Court has stated in the impugned order "the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X