9911796707
TMI Blog1988 (8) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... xes Officer, Bharatpur, imposed tax at the rate of 3 per cent on Rs. 11,000 which was estimated as weighing charges received by the assessee on the sale of oil-seeds amounting to Rs. 10,43,767.83 during the course of inter-State trade. The Deputy Commissioner, Commercial Taxes (Appeals-II), Jaipur, affirmed the said order of the assessing authority, but on revision, the learned single Member of the Board of Revenue held that "tulai" charges could not be included as part of the sale price and hence tax could not be levied on the same. The said order of the learned single Member of the Board of Revenue was affirmed, in special appeal, by the Division Bench of the Board of Revenue. The petitioner submitted an application before the Board of Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or delivery or the cost of installation in cases where such cost is separately charged and the expression 'purchase price' shall be construed accordingly: Provided that in the case of a hire-purchase agreement, the market price of the goods on the date on which such goods were transferred under such agreement, shall be deemed to be the sale price of the goods, and Provided further that the sale price in relation to a works contract shall be the amount payable in respect of its execution inclusive of the value of all goods and the labour and other charges involved in such execution." My attention has been invited to the recent decision of the Supreme Court in Haveli Ram Diwan Chand v. Commissioner of Sales Tax, Lucknow [1989] 75 STC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransaction entered into between the customers and the assessee and if not so separately charged, it would come within the definitions of "sale price" and "taxable turnover". Shri Bapna, the learned counsel for the petitioner, has urged that in the present case there is no finding by any of the authorities that "tulai" was being charged separately by the assessee in respect of each of the sale transaction entered into between the customers and the assessee. In this connection it may be stated that the order passed by the assessing authority shows that the assessing authority has estimated the amount received on account of "tulai" to be Rs. 11,000 on the sale amount of Rs. 10,43,767.83. In other words the assessing authority has added Rs. 11, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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