9911796707
TMI Blog1995 (4) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... he Andhra Pradesh General Sales Tax Act, 1957 (for short, "the Act"). The appellant is a dealer registered under the Act. For the assessment year 1976-77, the turnover of the appellant was assessed to sales tax. In so far as the disputed amount of Rs. 1,86,000 which is said to have been received by the appellant as commission from M/s. Navabharat Ferro Alloys Limited, the Commercial Tax Officer, V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that was not in dispute. While so, exercising power under section 20(1) of the Act the Commissioner of Commercial Taxes revised the order of the Deputy Commissioner and assessed tax at the rate of 4 per cent on the said amount of Rs. 1,86,000 by order passed in proceeding No. L. III(2)/3056/82 dated March 5, 1986. It is the correctness of this order that is assailed in this appeal. Shri Sri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 2(s) of the Act, we are of the view that the said amount cannot be treated as turnover of the appellant. The reason given by the Commissioner in the order under appeal reads as follows: "On perusal of the assessment orders passed in respect of M/s. Navabharat Ferro Alloys Limited for the year 1976-77, there is no proof that the turnover relating to the expenses like the handling charges, load ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal in the absence of M/s. Navabharat Ferro Alloys Limited. We have only to see whether that can properly be treated as a turnover of the appellant. It is nobody's case that that amount was received by the appellant as part of sales or purchase price of the goods. Therefore, this amount does not fall within the meaning of turnover. As such, it cannot be taxed in the hands of the assessee. The or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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