CENTRAL WINES HYDERABAD ARTOS BREWERIES LIMITED CENTRAL WINES ORION CHEMICALS AND DISTILLERIES LIMITED PREMIER ENTERPRISES WINESH CORPORATION ARTOS BREWERIES LIMITED PREMIER ENTERPRISES GENERAL BAZAR SECUNDERABAD ARTOS BREWERIES Vs. SPECIAL COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER:PRINCIPAL COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER AND AN

JUDGEMENT

(1.) In a batch of Writ Petitions and T.R.C. cases before the High Court the question raised in substance was formulated as under:-

(2.) The High Court repulsed the plea of the assessees that the amount of sales tax so collected from the buyers was not includible in the turn over for the purposes of computing the sales tax liability of the assessees. The concerned assessees have approached -thisCourt by way of the present group of appeals by special leave.

(3.) Sales tax is levied under the authority of S. 5 and S. 5-A on the 'turn over of a dealer. The expression 'turn over' has been defined by S. 2(s) inter alia to include the total amount set out in the bill of sale or the total amount charged as consideration for the sale or purchase of goods whether such sales includes any other sum charged by the dealer whatever be the description, name or object thereof. Whether or not sales tax collected by the dealers from the buyers would fall under the inclusive part of aforesaid definition is the question raised in these appeals. It has arisen in the context of two categories of cases, namely