STATE OF PUNJAB Vs. GURANDITTA MAL SHAUTI PRAKASH

JUDGEMENT

(1.) In this case the question raised for consideration is whether purchase tax can be charged on the element of market fee on the basis that the same does not form part of the turnover.

(2.) Writ petitions filed by Respondents in the High Court have ended in their favour. Hence these appeals by special leave.

(3.) Under the Punjab General Sales Tax Act turnover is defined to include "the aggregate of the amounts of sales and purchase and parts of sales and purchases actually made by any dealer during the given period less any sum allowed as cash discount and trade discount according to ordinary trade of practice, but does not include any sum charged for anything done by the dealer in respect of the goods at the time or before delivery thereof."