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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 ..... t any 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 view of the above, question No. (1) has to be answered against the Food Corporation of India and in favour of the Revenue. The reference stands disposed of accordingly. - 16 of 1991 - - - Dated:- 9-10-2009 - KUMAR M.M. AND JASWANT SINGH, JJ. The judgment of the court was delivered by M.M. KUMAR J. The Food Corporation of India had filed STC No. 4 of 1987 before this court for issuance of direction to the Sales Tax Tribunal, Punjab (for brevity, the Tribunal ) to refer to this court two questions of law claimed to have emerged out of the order of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivil Appeal No. 5712 of 2009 (Food Corporation of India v. State of Punjab [2009] 24 VST 598 (SC)), while affirming the view expressed by this court on the second question, held that the first question should have also been answered by this court. Accordingly, the view expressed with regard to first question was set aside and the matter has been remitted back for decision afresh on the first question after taking into account the factual basis provided by the Assessing Authority, Appellate Authority and the orders of the Tribunal. Few facts necessary for answering question No. 1 may first be noticed. The Food Corporation of India, which is a registered dealer filed its quarterly returns claiming deductions in respect of tax-free goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Appellate Authority on further appeal filed by the Food Corporation of India was affirmed by the Tribunal, vide its order dated November 22, 1984. Mr. Sandeep Goyal, learned counsel for the Food Corporation of India has at the outset conceded that the aforesaid question has been raised before this court in the case of Food Corporation of India, Ferozepur v. State of Punjab [2010] 30 VST 47 (P H) (G. S. T. R. No. 14 of 1990, decided on March 19, 2009) and has been answered against the Food Corporation of India by the Division Bench of which one of us (M. M. Kumar, J.) was a member. A perusal of the Division Bench judgment rendered in G. S. T. R. No. 14 of 1990 (Food Corporation of India v. State of Punjab [2010] 30 VST 47 (P H)) wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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