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TMI Blog1992 (7) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... axable turnover was at Rs. 11,49,03,500.74. The appellant disputed a turnover of Rs. 97,61,718.02 relating to disallowance of claim under special rebate, railway freight charges and cashewnut purchases exported to outside India. The first appellate authority dismissed the appeals. On a further appeal, the Sales Tax Appellate Tribunal, Madurai, gave relief with regard to freight charges, and relying upon a judgment of this Court in [1986] 61 STC 1 (Dinod Cashew Corporation v. Deputy Commercial Tax Officer), with regard to other two reliefs the Tribunal dismissed the appeals of the petitioner. 2.. The assessee/petitioner has filed these revisions against the order of the Tribunal holding that the special rebate in question would not be dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,658.40 LESS: (a) Freight rebate 315.00 (b) Special rebate 145.50 Rs. 460.50 -------------- Rs. 10,197.90 -------------- ADD: (a) TNGST at 8% on Rs. 10,658.40 852.67 (b) Surcharge at 5% on above 42.63 Rs. 895.30 ADD: Loading charges recoverable at Rs. 2 per tonne Rs. 60.00 -------------- Total amount due Rs. 11,153.20 E. 0. E. ---------------------------------------------------------------------------- ............" According to the learned senior counsel, though the assessee has collected sales tax on the sale price of 30 tonnes of imported cement at 8 per cent, i.e., on a sum of Rs. 10,658.40, the cement was sold only for a sum of Rs. 10,197.90 after deducting "special rebate" Rs. 145.50. So accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... General Sales Tax Act, 1959 and the Rules framed thereunder. Section 2(r) of the Act is as follows: "'turnover' means the aggregate amount for which goods are bought or sold, or delivered or supplied or otherwise disposed of in any of the ways referred to in clause (n), by a dealer either directly or through another, on his own account or on account of others whether for cash or for deferred payment or other valuable consideration, provided that the proceeds of the sale by a person of agricultural or horticultural produce, other than tea, grown within the State by himself or on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise shall be excluded from his turnover..." Clause (iii) of exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in Deputy Commissioner of Sales Tax v. Motor Industries Co. [1983] 53 STC 48 (SC) for the proposition that the petitioner/assessee is entitled to get the special rebate deducted from the turnover as allowable deduction. The Apex Court of the land in Deputy Commissioner of Sales Tax v. Motor Industries Co. [1983] 53 STC 48 was concerned with rule 9(a) of the Kerala General Sales Tax Rules, 1963. Rule 9(a) of the Kerala General Sales Tax Rules, 1963 is in pari materia with rule 5-A(a) of the Tamil Nadu General Sales Tax Rules, 1959. The Apex Court of the land in Deputy Commissioner of Sales Tax v. Motor Industries Co. [1983] 53 STC 48 at page 51 has held as follows: "..........ordinarily any concession shown in the price of goods for an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in the turnover of the assessee. On the facts of the case before us, from the bill extracted above, we are of the opinion that the appellant/assessee did not receive more than the amount shown by the assessee as "sale price" though of course, he has collected sales tax on the total amount of the bags of cement. If the assessee has collected excess of sales tax, it may be open to the department to take any other action to penalise the assessee and surely that cannot be a reason to include in the special rebate given to the assessee to bring that turnover into the net of taxation. A Division Bench of the Gujarat High Court in Ambica Mills Ltd. v. State of Gujarat [1964] 15 STC 367, while considering the scope of section 2(20) of the Bom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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