S. C. AGRAWAL, J. - (1.) THIS revision raises the question whether "tulai" (weighing charges) in respect of the goods sold by non-petitioner No. 1, M/s. Gangadhar Shyam Lal (hereinafter referred to as "the assessee"), is regarded as part of the sale price as defined in section 2 (p) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act") and is liable to be taxed under the Act.
(2.) THE assessee is a dealer in foodgrains, pulses and oil-seeds. In respect of the assessment year 1969-70 the assessing authority, namely, Commercial Taxes Officer, Bharatpur, imposed tax at the rate of 3 per cent on Rs. 11,000 which was estimated as weighing charges received by the assessee on the sale of oil-seeds amounting to Rs. 10,43,767. 83 during the course of inter-State trade. THE Deputy Commissioner, Commercial Taxes (Appeals-II), Jaipur, affirmed the said order of the assessing authority, but on revision, the learned single Member of the Board of Revenue held that "tulai" charges could not be included as part of the sale price and hence tax could not be levied on the same. THE said order of the learned single Member of the Board of Revenue was affirmed, in special appeal, by the Division Bench of the Board of Revenue. THE petitioner submitted an application before the Board of Revenue for making a reference to this Court, but the said reference application was not disposed of within the prescribed period of 180 days and, therefore, it was consigned to record as having become infructuous. THE petitioner, therefore, moved an application in this Conrt under section 15 (3a) of the Act as it stood at that time for directing the Board of Revenue to refer the question raised by the petitioner in the reference application. While the said application of the petitioner was pending before this Court, the Act was amended by the Rajasthan Sales Tax (Amendment) Act, 1984, whereby section 15 of the Act has been snbstituted. In view of the provisions contained in section 13 (10) of the Rajasthan Sales Tax (Amendment) Act, 1984, this reference application has been treated as revision under section 15 of the Act, as amended, and is being disposed of as a revision. The only question which arises for consideration is whether "tulai" (weighing charges) which have been estimated as Rs. 11,000 by the assessing authority was part of the sale price. Section 2 (p) of the Act which defines "sale price" reads as under : " 2. (p) '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 and the expression 'purchase price' shall be construed accordingly : Provided that in the case of a hire-purchase agreement, the market price of the goods on the date on which such goods were transferred under such agreement, shall be deemed to be the sale price of the goods, and Provided further that the sale price in relation to a works contract shall be the amount payable in respect of its execution inclusive of the value of all goods and the labour and other charges involved in such execution. " My attention has been invited to the recent decision of the Supreme Court in Haveli Ram Diwan Chand v. Commissioner of Sales Tax, Lucknow [1989] 75 STC 1; 1988 UPTC 753. In that case the Supreme Court was dealing with the definition of "purchase price" contained in section 2 (gg) of the U. P. Sales Tax Act, and the question was as to whether "tulai" was part of purchase price and liable to purchase tax. The Supreme Court held that "tulai" is part of delivery charges and in case it has been separately charged in respect of each of the sale transactions entered into between the customers and the assessee, the same would be entitled to exemption from tax and otherwise it would come within the definitions of "purchase price" and "taxable turnover". A comparison of the definition of "purchase price" contained in section 2 (gg) of the U. P. Sales Tax Act and the definition of "sale price" contained in section 2 (p) of the Act shows that there is substantial similarity between the two definitions inasmuch as both the definitions use the words "any sum charged for anything done by the dealer in respect of 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". The decision of the Supreme Court in Haveli Ram Diwan Chand v. Commissioner of Sales Tax, Lucknow [1989] 75 STC 1; 1988 UPTC 753 referred to above would, therefore, be applicable and in view of the said decision it must be held that "tulai" is part of delivery charges and the assessee is entitled to exemption in case "tulai" has been separately charged in respect of each of sale transaction entered into between the customers and the assessee and if not so separately charged, it would come within the definitions of "sale price" and "taxable turnover". Shri Bapna, the learned counsel for the petitioner, has urged that in the present case there is no finding by any of the authorities that "tulai" was being charged separately by the assessee in respect of each of the sale transaction entered into between the customers and the assessee. In this connection it may be stated that the order passed by the assessing authority shows that the assessing authority has estimated the amount received on account of "tulai" to be Rs. 11,000 on the sale amount of Rs. 10,43,767. 83. In other words the assessing authority has added Rs. 11,000 to the taxable turnover for the purpose of assessing the tax. The fact that the assessing authority has added to the turnover a sum of Rs. 11,000 towards charges received by way of "tulai", shows that the said charges were not included in the sale price but were separately charged or otherwise, there was no necessity of making any addition to the turnover. In case the weighing charges had not been separately charged and were included in the sale price then the assessee would have claimed exemption of the said charges if he wanted an exemption on the same. He did not do so. In these circumstances, it is not possible to hold that "tulai" has not been separately charged by the assessee from the customers in respect of the sale transactions, but was included in the sale price. In the circumstances I find no merit in this revision and it is accordingly dismissed. No order as to costs. Petition dismissed. .;