PARVATHI MILLS LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) The assessee, Parvathi Mills (Private) Limited, Quilon, is the petitioner in this revision petition. The petition is directed against the order of the Sales Tax Appellate Tribunal, Trivandrum, in Tribunal Appeal No. 313 of 1960.

(2.) The period concerned is 1-7-1957 to 13-12-1957. The sole point for determination is whether a sum of Rs. 1,38,901/75 paid by the assessee as excise duty to the Central Government will form part of its assessable turnover under the Central Sales Tax Act, 1956. The petition formulates the questions for decision as follows:

(3.) It is the turnover of the petitioner that is liable to tax at the rates prescribed in S.8 of the Act. The expression turnover is defined in S.2(j) as meaning the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter State trade or commerce made during any prescribed period and determined in the prescribed manner. The expression sale price is defined in