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TMI Blog2009 (10) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal to refer the following two questions of law for determination: "(1) Whether, in the facts and circumstances of the case, the expenses incurred by the State or agencies of the Food Corporation of India after acquiring or purchasing the goods before delivery to the petitioner-dealer could form part of gross turnover and be subject to tax? (2) Whether, in the facts and circumstances of the case, could the market fee be included in the purchase turnover in view of Anand Swarup Mahesh Kumar v. Commissioner of Sales Tax [1980] 46 STC 477 (SC)?" The matter came up for consideration before a Division Bench of which one of us (M. M. Kumar, J.) was a Member. The Bench proceeded to answer second question but did not answer the first ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, the accounts were produced by the Food Corporation of India and after examination the same were rejected. An additional demand was created vide order dated January 20, 1983. Before the Assessing Authority the dispute had arisen as to whether the expenses incurred like service charges, market fees, commission and labour charges, were to form part and parcel of the bill and, therefore, is part of consideration. The answer given by the Assessing Authority was in the affirmative by holding that these expenses include market fee, dammi and labour charges, which form part and parcel of the bill and, hence, are the part of consideration. Likewise, the expenses incurred on bardana were also held as part of the consideration by the Assessing Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof would be included in the expression "turnover". In para 12, the Division Bench has reached the following conclusion: "12. A close scrutiny of the aforesaid provision shows that emphasis has been made to include any sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof. It follows that after the agricultural produce has been purchased by the dealer in inter se bidding then for taking its delivery it has to incur certain expenditure, which are either on or before the delivery. The provision is illustrative with regard to the aggregate of the amounts of purchases and part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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