Sabyasachi Mukharji, J. - (1.) This is an appeal by leave from the judgment and order of the High Court of Allahabad, dated 12th July, 1982. The decision was rendered in a revision by the assessee which was directed against the order of the Sales Tax Tribunal. The year involved is the assessment year 1974-75.
(2.) The assessee carried on the business of mining and sale of silica sand. The question was whether the sales tax could be charged from the assessee in respect of packing charges received by the assessee from the purchaser. The sales tax authorities as well as the Tribunal held that the assessee was liable to pay sales tax on the packing charges that he had received from the purchaser. From the facts found by the Tribunal it appears that there was a contract for packing the silica sand in gunny bags and packing charges had been realised on the basis of mt. tons though these were separately shown and were added up with the price of the silica sand and on the total sales tax was charged.
(3.) Section 2(h) of the Central Sales Tax Act, 1956 (hereinafter called 'the Act') provides as follows:- " "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged.";