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TMI Blog1987 (4) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... s been referred to this Court for opinion along with the statement of case: "Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, was legally 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 opponent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 76 and the taxable turnover being the gross turnover minus the value of the tax-free goods, that was the turnover of purchase of mohua flower, the taxable turnover included the purchase turnover of outstill liquor. Hence, the Assistant Commissioner concluded that the purchase turnover of mohua flower was no longer sought to be taxed separately from 1st May, 1976. On appeal by the Revenue, the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in outstill liquor, tari and pachwai and who is liable to pay tax under the provisions of the Act shall pay in lieu of the tax assessable on his taxable turnover, under the provisions of the Act, a sum 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." Rule 90-B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is liable to pay purchase tax on the turnover of purchase of mohua flower notwithstanding the fact that the turnover of sale of outstill liquor in the manufacture of which mohua flower is one of the ingredients is exigible to tax.
4. The reference, therefore, is answered in the negative. There would be no order as to costs.
H.L. AGRAWAL, C.J.-I agree.
Reference answered in the negative. X X X X Extracts X X X X X X X X Extracts X X X X
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