9911796707
TMI Blog1987 (4) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... involved for decision is, whether the market area cess collected by the assessee from the purchaser of the goods sold within the market area for being paid to the market area committee can be included in the sale price of the goods for computing the taxable turnover of the assessee. The Board of Revenue has accepted the assessee's contention that the cess collected by the assessee on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollows that where a dealer is authorised by law to pass on any tax payable by him on the transaction of sale to the purchaser, such tax does not form part of the consideration for purposes of levy of tax on sales or purchases but where there is no statutory provision authorising the dealer to pass on the tax to the purchaser, such tax does form part of the consideration when he includes it in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt statutory provisions are contained in the Rajasthan Agricultural Produce Markets Act, 1961 and 1963 Rules framed thereunder. Section 17 of the Act provides that the market committee shall collect market fees from the licensees in the prescribed manner on agricultural produce brought or sold by them in the market area at the rates specified by the State Government. Rules 58 and 59 of 1963 Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
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