VIMALCHAND PRAKASHCHAND Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS order shall also govern the disposal of M. C. C. No. 101 of 1985 (Vimalchand Prakashchand v. Commissioner of Sales Tax, M.P.), M.C.C. No. 102 of 1985 (Vimalchand Prakashchand v. Commissioner of Sales Tax, M. P.) and M. C. C. No. 103 of 1985 (Vimalchand Prakashchand v. Commissioner of Sales Tax, M. P.) as all these references under Section 44 of the M. P. General Sales Tax Act, 1958, read with Section 9 of the Central Sales Tax Act, 1956, at the instance of the assessee, are sent to this Court to answer the following question of law, propounded by the Sales Tax Tribunal :

(2.) TWO of the references are in respect of the assessment year 6th January, 1972 to 26th October, 1973 and the other two references are in respect of the year 27th October, 1973 to 13th November, 1974.

(3.) THE assessee contended that the carrying charges were not part of the price of the goods but a charge on delay in making the payments by the mill on account of goods sold to them. The carrying charge is stated as percentage of amount due and is recovered by separate bill. Other charges were debited to the purchasers but did not form part of the selling price. Their contention was rejected and the amount was assessed to sales tax.