9911796707
TMI Blog1991 (11) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax Act, 1975 (in short "the Additional Act") and the Orissa Additional Sales Tax Rules, 1975 (in short "the Additional Rules"). The petitioner undisputedly received Rs. 21,06,412.08 including sales tax for supply of materials and a further sum of Rs. 11,11,361.38 towards transportation and handling charges. In the return filed under the Act, the Additional Act and the Additional Rules, the gross turnover was disclosed at Rs. 21,06,412.08 covering the consideration received for sale of goods including sales tax collected. The assessing officer held that the amount received for transportation charges was also liable to be included in the gross turnover since, according to him, it formed part of the sale price and he determined the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny finding recorded by the Tribunal and the points at issue having neither been pleaded nor raised at the time of hearing of the appeal, there was no scope for reference of the questions. The petitioner filed an application under section 24(2) of the Act in this Court, which was numbered as S.J.C. No. 51 of 1985. The same was disposed of with the observation that the points raised were not canvassed before the Tribunal and therefore, they did not form part of order of the Tribunal, and the rejection of the application was in order. It was, however, observed that this writ application shall be disposed of on merits. We are deciding the points raised here because the Tribunal appears to have proceeded on erroneous premises without keeping in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. (ii)(a) Purchase turnover of other exempted goods under second proviso to section 3(1) of the Act. (b) Sale turnover of other exempted goods under second proviso to section 3(1) of the Act. ------------ Total (i)+(ii) ..........." ------------ Obviously, therefore, the gross turnover for the purpose of assessment under rule 5 of the Additional Rules is the gross turnover determined under the principal Act. In the case at hand, after the decision of the Assistant Commissioner so far as it relates to assessment under the Act, the gross turnover determined has to be taken to be the figure after exclusion of transport charges. The order of the Assistant Commissioner was not assailed before the Tribunal, and therefore, had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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