9911796707
TMI Blog1953 (7) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... tax collected was made the subject-matter of a further levy of sales tax by respondent 1 who is the Agricultural Income-tax and Rural Sales Tax Officer, Perumbavoor, rejecting the objection made by the petitioner. His appeal to respondent 2, who is the Assistant Commissioner of Agricultural Income-tax and Sales Tax, was dismissed and the further resort by way of revision made to the Deputy Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be excluded from his turnover." The second explanation to this definition is to the effect that: "(ii) the amount for which goods are sold shall include any sums charged for anything done by the dealer in respect of the goods sold at the time or before the delivery thereof." Section 3, sub-section (4), reads thus: "(4) For the purpose of this section and the other provisions of this Act, turnov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already been referred to expressly provides in the first portion that: "The tax or taxes under Section 3 or 5 or the notification or notifi- cations under Section 6 shall be levied on the net turnover of a dealer." The next sentence in that rule is that: "In determining the net turnover the amounts specified in clauses (a) to (k) shall, subject to the conditions specified therein, be deducted fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... half he made the collection. No part of the money collected by way of sales tax belongs to him. It cannot be said under Section 2, Clause (k), Explanation (ii), that the sales tax is the sum charged for anything done by the dealer in respect of the goods sold. The dealer did nothing to the goods sold in order to enable him to earn the tax that is levied upon the sale. It is an obligation imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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