TILAK RAJ MADAN MOHAN Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THE Sales Tax Tribunal, Punjab has referred the following question of law for opinion of this Court, arising out of its order dated September 20, 1993 in respect of assessment year 1990 -91:

(2.) THE assessee is a registered dealer under the provisions of the Punjab General Sales Tax Act, 1948 (for short, "the 1948 Act"). One of the questions for consideration was whether fee under the Rural Development Fund Act, 1987 was a part of "turnover". The term "turnover" has been defined under Section 2(i) of the 1948 Act as under:

(3.) THE learned Counsel for the assessee points out that issue is covered in favour of the assessee by judgment of the honourable Supreme Court in State of Punjab v. Guranditta Mal Shauti Prakash , wherein it was observed: