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TMI Blog1990 (9) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... stion arises for consideration in these cases. The respondents are assessees under the Kerala General Sales Tax Act, 1963. They are doing business in rubber. During the course of business, the respondents purchased rubber on their own account and also on account of non-resident principals outside the State on commission basis. The sole dispute that arose for consideration before the Tribunal was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e commission and quality inspection charges received by the assessees will not form part of the purchase turnover of rubber assessable in the hands of the assessees. It is thereafter, the Revenue has come up in this batch of four revisions. 2.. We heard counsel. The order passed in T.A. No. 878 of 1986 dated 5th October, 1988, was taken to be the representative one covering all the cases. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... profit and loss account as a credit entry after arriving at gross profit. This clearly demonstrates that the assessee and the foreign principal have treated this item quite distinctly and differently from the purchase account. Adverting to the above facts, the Sales Tax Appellate Tribunal held that the definition of the word "turnover" occurring in section 2(xxvii) of the Kerala General Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lusion of the Appellate Tribunal are in accord with the unreported Bench decision of this Court in T.R.C. Nos. 127 to 130 of 1989 dated 26th October, 1989. One of us was a party to the said decision. In para 3 of the judgment, it was held as follows: ".......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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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