BATA SHOE CO LTD Vs. MEMBER BOARD OF REVENUE WEST BENGAL

JUDGEMENT

(1.) THIS is a reference made by the Board of Revenue, West Bengal, under Section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, in which the Court is asked to give its answers to the following questions :-

(2.) BEFORE discussing the facts in this case, I must point out that the questions as framed, are not satisfactory. In the first question the Court is asked to say whether or not the sale price as defined in Section 2(h) of the Bengal Finance (Sales Tax) Act, 1941, will include any amount charged and realised separately as "Sales Tax" by the dealer. That is not the way to propound a question. The question should be in my view in this form :-

(3.) THE second question is really a repetition of the first, because if sale price is to include an amount charged and realised separately as sales tax by the dealer, then clearly gross turnover must be ascertained by taking the aggregate of the amounts of sale prices and parts of the sale prices received by the dealer with the inclusion of all amounts charged and realised as sales tax by the dealer during the period in question.