(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.