STATES OF ORISSA v. M/S. UTKAL DISTRIBUTORS (P) LTD.
Citation: [1966] 3 S.C.R. 55; 1965 INSC 296
Court: Supreme Court of India
Bench: K. SUBBA RAO , J.C. SHAH, S.M. SIKRI
Judgment date:
Case summary
1965 INSC 296. Supreme Court of India judgment dated 1965-12-13. STATES OF ORISSA v. M/S. UTKAL DISTRIBUTORS (P) LTD. Read the judgment and case details on...
Judgment text
56 SUPREME COURT REPORTS STATES OF ORISSA v. MIS. UTKAL DISTRIBUTORS (P) LTD. December 13, 1965 [K. SUBBA RAo, J. c. SHAH AND s. M. Suw, JJ. ] O"- Sale! t Tax Act, 1946-SJ. 2(h), 2(1) an4 5(2)-'Sale price' and 'Turnour'-Whether includu Central Sal. f the purchase price•. ". The High Court further observed that "the Union Government themsel~ea fixed the price of iron material sold by him to his Tax Act would apply to an authorisation to collect central sale; tax under the provisions of the Iron and Steel Control Order, 1956. and the Iron and Steel (Control) Notification. dated October 18, 1958. In our opinion, the fact that the price which the stockholder was entitled to charge was statutorily fixed and the stockholder was not entitled to and did not charge more are • sufficient to enable us to come to the conclusion that the central • sales tax paid under the provisions of the Iron and Steel (Control) Notification did not form part of the price paid by the customer to the assessee.
There is no force in the contention that the central sales tax re~lised by the assessee falls within the expression "any sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof. " The asses'ee by paying the central sales ta:t wlicn he bought the goods did not do any- t thing to the goods, and the tax was paid in respect of the transac- ,,#· tion of purchase and not in respect of the goods. In the result, agreeing with the High Court we answer question No. I in the affirmative, and we do not consider it necessary to answer question No. 2. The appeals fail and are dismissed. No costs. • ,. Appeals dismissed. .. (I) 5 S T. C. BS
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