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TMI Blog1989 (10) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... sessees their turnover relating to consignment sales and levied surcharge at 8 per cent on the ground that the total turnover exceeded Rs. 10 lakhs. For the subsequent three years, the purchase turnover of the assessees was fixed including the commission amounts received by them from their non-resident principals. These two aspects were objected to by the respondent-assessee, before the Appellate Tribunal. The Appellate Tribunal accepted the plea of the assessee and allowed the appeals filed by the respondent-assessee. Feeling aggrieved, the Revenue has come up in revisions. 2.. We heard the learned Senior Government Pleader, Mr. N.N. Divakaran Pillai. The learned Government Pleader submitted that the turnover representing the consignment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, but shall not include the turnover of purchase or sale in the course of inter-State trade or commerce or in the course of export of the goods out of the territory of India or in the course of import of the goods into the territory of India; 2(xxvi) 'total turnover' means the aggregate turnover in all goods of a dealer at all places of business in the State, whether or not the whole or any portion of such turnover is liable to tax, including the turnover of purchase or sale in the course of inter-State trade or commerce or in the course of export of the goods out of the territory of India or in the course of import of the goods into the territory of India; Explanation.-Notwithstanding anything contained in any other provision of this Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rupees and every casual trader or agent of a non-resident dealer, whatever be his total turnover for the year; shall pay tax on his taxable turnover for that year." Section 3 of the Kerala Surcharge on Taxes Act, 1957 (Act 11 of 1957), reads as follows: "Levy of surcharge on sales and purchase taxes.-(1) The tax payable under the Kerala General Sales Tax Act, 1963, shall, in the case of a dealer whose turnover- (a) is not less than one lakh rupees but does not exceed ten lakh rupees in a year, be increased by a surcharge at the rate of five per centum, and (b) exceeds ten lakhs rupees in a year, be increased by a surcharge at the rate of eight per centum, of the tax payable for that year, and the provisions of the Kerala General Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The goods dealt with by the assessee are liable to be taxed in the State at the last purchase point. The assessee purchased the goods and they send these goods to their non-resident principals. By sending the goods to the non-resident principals, the purchase by the assessee was complete. The purchase price was also paid. Any commission received by the assessee from the principals after the purchases are over, cannot form part of the purchase turnover of the assessee. The Appellate Tribunal has held so. We see no error in the said reasoning and conclusion. 4.. In this view of the matter, the Appellate Tribunal was justified in holding that the commission given by the non-resident principals to the assessee will not form part of the purch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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