1994 (8) TMI 242

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..... 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. - Civil Appeal No. 1486 of 1981, - - - Dated:- 11-8-1994 - JEEVAN REDDY B.P. .....

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..... We find that the point raised herein is concluded by several decisions of this Court against the appellant. The question involved in this appeal is 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 t .....

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