9911796707
TMI Blog1956 (4) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... ir import into the city of Bombay. The price of cement in which they deal is fixed at. the controlled rate of Rs. 89-8-0 per ton and in their bills the applicants charged sales tax at 1/2 anna per rupee on the said price plus town duty at one rupee per ton. It has been admitted that under the Control Order, the company was entitled to add local taxes and sales tax to the controlled price. Mr. Meht ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll part with the article unless the purchaser pays it. In Messrs. Kaniram Jankidas v. The State of Bihar(3), it was held, "Any amount charged or realised by a dealer as valuable consideration for the supply of goods would come under the definition of the 'sale price' for the goods, though the dealer may himself choose to split up the amount and distribute it in the receipt under different heads. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . That case was referred to by the Madras High Court in Deputy Commissioner of Commercial Taxes v. Krishnaswami Mudaliar(6). The Madras High Court also approved of the observations made in two English cases. In Paprika Ltd. v. Board of Trade(7), Lawrence, J., observed: "Wherever a sale attracts purchase tax, that tax presumably affects the price which the seller who is liable to pay the tax demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quote a price which includes the tax if he desires to pass it on to the buyer; if the buyer agrees to the price it is not for him to consider how it is made up, or whether the seller has included the tax or not". These decisions sufficiently show that the view taken by the authorities below is correct. The application is, therefore, dismissed. Application dismissed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
