MOHAMMED KUNJU ABDUL KADIR Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE petitioner, a dealer in tobacco - "A" Licensee - was assessed to sales tax for the assessment year 1952-53 on a net turnover of Rs. 3,30,253-11-0 and directed to pay a sales tax of Rs. 28,850-10-3. THE said turnover was inclusive of a sum of Rs. 77,555-7-0 which represented the excise duty payable to the Central Government by the Warehouse Licensee and which he collected from the petitioner when he sold the goods to him.

(2.) THE only question for decision in this petition is whether the petitioner is entitled to have the said sum deducted in calculating his net taxable turnover. THE provision which is invoked in support of the contention is rule 7(1)(i) of the Travancore-Cochin General Sales Tax Rules, 1950, which provides that in determining the net turnover "the excise duty, if any, paid by the dealer to...........the Central Government in respect of the goods sold by him" shall be deducted from his gross turnover.