1979 (4) TMI 150

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..... ces of the case, the arhat charges amounting to Rs. 26,197.34 paid by the dealer besides the price of the foodgrains were taxable as a part of the turnover of purchases?" The assessee was a dealer in foodgrains. His disclosed turnover of purchases of oil-seeds and foodgrains was not believed by the Sales Tax Officer, and an estimate made. In the estimate, the arhat charges, which the assessee had .....

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..... he purchase price. The dispute has to be resolved by reference to section 2(ii) and 2(gg) of the U.P. Sales Tax Act. Section 2(ii) runs as under: " 'Turnover of purchases' with its cognate expressions means the aggregate of the amounts of purchase price paid or payable by a dealer in respect of purchases of goods made by or through him after deducting the amount, if any, refunded to the dealer b .....

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..... not only collected the actual price of the commodity but along with it his commission at the rate of one and a half per cent. This being so, as the deal was finalised through the kachcha arhatia, and the payment made by the purchaser to the kachcha arhatia, the purchase price paid by the assessee for foodgrains and oilseeds was the actual price of the foodgrains, coupled with the commission paid .....

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