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TMI Blog1987 (4) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the Sales Tax Tribunal has been referred to this Court for decision: "Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal was correct in holding that the opponent is not liable to pay purchase tax on his purchase turnover of mohua flower in addition to the compounding tax payable under rule 90-B for sale of outstill liquor?" 2.. The dealer carries on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um equal to six per cent of one and one half times of the consideration money payable to Government in the Excise Department for obtaining the exclusive privilege to vend such commodities." A plain reading of this rule makes it clear that a special mode of computation of tax has been provided in the Rules in respect of dealers who carry on business in outstill liquor, tari and pachwai. There is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the gross turnover after deductions. "Gross turnover" is the aggregate of the sale turnover and purchase turnover. When the legislature has provided a special mode of computation in respect of taxable turnover in rule 90-B, the same shall prevail and the purchase turnover is not to be dealt with separately. 4.. In conclusion, my answer to the question is that the Sales Tax Tribunal was correc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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