Venkataramiah, J. - (1.) The appellant is a firm carrying on business at Mandi Anandganj, Barut, District Meerut in the State of Uttar Pradesh and is a dealer as defined in the U. P. Sales Tax Act. 1948 (Act No. XV of 1948) hereinafter referred to as 'the Act'). It has filed this appeal by special leave under Article 136 of the Constitution against the order dated July 31, 1979 passed in Appeal No. 1502 of 1978 on the file of the Assistant Commissioner (judicial) Sales Tax, Meerut Range, Meerut upholding the inclusion of the market fee and the commission (otherwise called 'dami') payable to the commission agent operating within a market area established under the U. P., Krishi Utpadan mandi Adhiniyam, 1964 (U. P. Act No. XXV of 1964) (hereinafter referred to as 'the Adhiniyam') in the turnover of purchases of the appellant for purposes of levy of sales tax under S. 3-D of the Act. The assessment year in question is 1974-75. The appellant was granted leave to appeal to file the above appeal directly against the order of the Assistant Commissioner (judicial) since the question involved in this case had already been decided by the High Court of Allahabad in Durga Dass Narain Dass v. The State of Uttar Pradesh (Civil Misc. Writ Petition No. 301 of 1978 and connected cases decided on December 18, 1978 upholding the inclusion of the market fee and the commission (dami) in the purchase turnover for purposes of levy of sales tax.
(2.) It is necessary at the out-set to refer to some of the relevant provisions of law bearing on the questions involved in the case in order to appreciate the contentions urged on behalf of the appellant. There is no dispute that the appellant is a dealer as defined in Section 2 (e) of the Act and is a purchaser of goods notified under Section 3-D (1). Section 3-D of the Act provides that except as provided in sub-section (2) thereof, there shall be levied and paid for each assessment year or part thereof a tax on the turnover to be determined in the prescribed manner of purchases of such goods and with effect from such date as the State Government may by notification in the Gazette specify in relation to purchases made within Uttar Pradesh by a dealer (whether on his own account or on account of any one else) or through a dealer acting as a purchasing agent at the rate specified therein. Sub-section (4) of Section 3-D of the Act provides that on the issue of a notification under subsection (1) thereof, no tax shall be levied under any other section in respect of the goods included in the notification. The expression 'purchase price' is defined in Section 2 (gg) of the Act as follows: "2 (gg) 'purchase price' means the amount of valuable consideration paid or payable by a person for the purchase of any goods, less any sum allowed by the seller as cash discount according to trade practice and shall include any sum charged for anything done by the seller in respect of the goods at the time of or before, delivery thereof, other than the cost of freight or delivery or the cost of installation when such cost is separately charged;"
(3.) The expression 'turnover of purchases' is defined in Section 2 (ii) of the Act thus: "2 (ii) 'turnover of purchases' with its cognate expressions means the aggregate of the amounts of purchase price paid or payable by a dealer in respect of purchase of goods made by or through him after deducting the amount, if any, refunded to the dealer by the seller in respect of any goods returned to such seller within, such period as may be prescribed;";