- (1.) Special Leave granted.
(2.) S. 2 (gg) of the U. P. Sales Tax Act defines "purchase Price" to mean: "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 point in dispute in these appeals is as to whether charges locally called Tulai is a part of "purchase price" liable to tax. The assessee's contention has been that he has separately charged Tulai in respect of each of the transactions. According to the Revenue the term Tulai stands at par with Dhami and is assessable to sales tax being a part of purchase price.;