COMMERCIAL TAXES OFFICER BHARATPUR Vs. GANGADHAR SHYAM LAL

JUDGEMENT

(1.) THIS revision raises the question whether "tulai" (weighing charges) in respect of the goods sold by non-petitioner No. 1, M/s. Gangadhar Shyam Lal (hereinafter referred to as "the assessee"), is regarded as part of the sale price as defined in section 2 (p) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act") and is liable to be taxed under the Act.

(2.) THE assessee is a dealer in foodgrains, pulses and oil-seeds. In respect of the assessment year 1969-70 the assessing authority, namely, Commercial Taxes Officer, Bharatpur, imposed tax at the rate of 3 per cent on Rs. 11,000 which was estimated as weighing charges received by the assessee on the sale of oil-seeds amounting to Rs. 10,43,767. 83 during the course of inter-State trade. THE Deputy Commissioner, Commercial Taxes (Appeals-II), Jaipur, affirmed the said order of the assessing authority, but on revision, the learned single Member of the Board of Revenue held that "tulai" charges could not be included as part of the sale price and hence tax could not be levied on the same. THE said order of the learned single Member of the Board of Revenue was affirmed, in special appeal, by the Division Bench of the Board of Revenue. THE petitioner submitted an application before the Board of Revenue for making a reference to this Court, but the said reference application was not disposed of within the prescribed period of 180 days and, therefore, it was consigned to record as having become infructuous. THE petitioner, therefore, moved an application in this Conrt under section 15 (3a) of the Act as it stood at that time for directing the Board of Revenue to refer the question raised by the petitioner in the reference application. While the said application of the petitioner was pending before this Court, the Act was amended by the Rajasthan Sales Tax (Amendment) Act, 1984, whereby section 15 of the Act has been snbstituted. In view of the provisions contained in section 13 (10) of the Rajasthan Sales Tax (Amendment) Act, 1984, this reference application has been treated as revision under section 15 of the Act, as amended, and is being disposed of as a revision.