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TMI Blog1952 (4) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... ies on the Board's decision in Mohanlal Nathani v. The State(1) in claiming exemption in respect of this amount. The general principle laid down in that case was further examined by a Division Bench in another case, Onkarmal Jodhraj Agarwal v. The State(2), and the posi- tion now is that exemption cannot be claimed unless the second-hand or used goods sold are held to have had no relation whatever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns apply to the sale prices of certain building material and tools, the inclusion of which in the turnover is in order. The fourth item, the inclusion of which in the turnover has been objected to, is a sum of Rs. 150 representing the sale price of forms of application which the assessee sold to candidates for employ- ment under it. It is not denied that application forms are "goods" within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent provinces. To compensate the normal customers for their loss of business, the assessee used to charge an extra three per cent. to the new vendees-which extra amount was later pass- ed on to the normal customers. The claim is that this extra three per cent. should not have been included in the turnover. The analogy here is that of amounts charged to the customer in the name of sales tax, dharma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d refers to the objections taken by the assessee in its grounds of appeal. But even here, it is not clear whether in the case of sales from the dyeing department the assessee merely dyed the cloth and/or yarn brought to it by its customers or whether it sold to them cloth and/or yarn from its own stock after dyeing it in the manner desired by the customers. Similarly, in regard to sales from the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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