NEWTON CHIKHLI COLLIERIES LTD Vs. STATE

JUDGEMENT

(1.) ONLY one ground has been pressed in revision. That ground was dealt with as follows by the Commissioner in appeal :- "Some claims made by the appellants for lost consignments have been paid for by the Railways. It is argued that these should not be counted towards taxable goods. It is evident that full sale prices are recovered from the Railways for the lost consignments. The recoveries, therefore, are virtually for sale. These are, therefore, liable to sales tax."

(2.) NEITHER of the learned counsel could explain on what facts exactly the learned Commissioner arrived at these numerous conclusions. All that they could point out to me in the record is contained in a statement of the applicant-concern's representative recorded by the Assessing Officer. It reads as follows :- "The sales of stores include the value of Rs. 6,551-6-0 due to goods lost in transit by the railway. We claim exemption on this amount."

(3.) THE application succeeds on the ground pressed. The amount in question should not be included in the turnover. Application allowed.