LAWS(ORI)-1971-8-5

COMMISSIONER OF INCOME TAX Vs. BIJOY KUMAR DAS

Decided On August 25, 1971
COMMISSIONER OF INCOME-TAX Appellant
V/S
BIJOY KUMAR DAS Respondents

JUDGEMENT

(1.) THE following question has been referred by the Income-tax Appellate Tribunal (hereinafter to be referred to as "the Tribunal") under Section 66(1) of the Indian Income-tax Act, 1922 (11 of 1922) (hereinafter to be referred to as "the Act"):

(2.) THE question has not been properly expressed to bring out the controversy in issue as would be indicated hereafter.

(3.) ON a purely elementary analysis of the aforesaid statutory definitions there is no escape from the conclusion that sales tax is included within the sale price.