DELHI CLOTH AND GENERAL MILLS CO LTD Vs. COMMISSIONER OF SALES TAX
LAWS(MPH)-1967-7-8
HIGH COURT OF MADHYA PRADESH
Decided on July 10,1967

DELHI CLOTH AND GENERAL MILLS CO.LTD. Appellant
VERSUS
COMMISSIONER OF SALES TAX Respondents

JUDGEMENT

- (1.) THIS judgment will also govern the disposal of Miscellaneous Civil Case No. 62 of 1967.
(2.) IN these two references under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as the Act), at the instance of the assessee M/s. Delhi Cloth and General Mills Co. Ltd. , Sarafa Bazaar, Lashkar, the common question referred to us for decision is : In the facts and circumstances of the case is the sales tax recovered by the petitioner a part of the sale price as denned in Clause (o) of Section 2 of the Madhya Pradesh General Sales Tax Act, 1958 ? Miscellaneous Civil Case No. 61 of 1967 arises out of assessment proceedings for the period from 1st April, 1962, to 31st March, 1963. The other Miscellaneous Civil Case, namely, No. 62 of 1967, arises out of assessment proceedings for the period from 1st April, 1961, to 31st March, 1962.
(3.) IN the assessment proceedings for the aforesaid periods the assessee sought to exclude from its turnover the amount of sales tax recovered by it from' the purchasers. The Assistant Commissioner of Sales Tax disallowed the exclusion holding that sales tax recovered by the assessee formed part of its turnover. The order of the Assistant Commissioner of Sales Tax was upheld in first appeal by the Deputy Commissioner of Sales Tax, Indore, and also by the Sales Tax Tribunal in second appeal.;


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