1991 (9) TMI 321

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..... ow, against the judgment and order of the Sales Tax Tribunal dated August 31, 1987. The opposite-party assessee is the Indian Farmers Fertilizers Co-operative Ltd., Lucknow, and the assessment years concerned are 1976-77, 1977-78 and 1978-79. The assessee is a dealer in chemical fertilizers. It was selling fertilizers to Provincial Co-operative Federation and Cane Union. On such sales, it was all .....

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..... n clause (i) of section 2 of the U.P. Sales Tax Act, 1948. In so far as relevant, the definition reads thus: "(i) 'turnover' means the aggregate amount for which goods are supplied or distributed by way of sale or are sold, by a dealer, either directly or through another, on his account or on account of others, whether for cash or deferred payment or other valuable consideration;" Clause (ii) of .....

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..... ers sold, but it is deducted from the bill and share certificates in the amount deducted are issued in the name of the purchaser. It is ultimately reflected in the price only. In such a situation, I see no reason why the benefit of clause (ii) of explanation II to section 2(i) of the Act should not be allowed to the assessee. The revision accordingly fails and is dismissed. No costs. This order s .....

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