Judgment

THAKKAR, J.: - In a batch of Writ Petitions and T.R.C. cases before the High Court the question raised in substance was formulated as under :-

"The question, therefore, that arises in both these cases, is whether the amount collected by the seller from the buyer which comprises of the two components the actual sale price and the sales tax is a part of the "turnover" and comes within the expression "any other sum charged by the dealer whatever be the description, name or object thereof" occurring in the definition in S. 2(s)*1 of the Act. In the former case it is shown expressly as sales tax and in the latter case it is shown in the form of debit notes. But in both the cases it is collected by the seller from the buyer at the time of the sale or rather as a condition of sale."

*1. Section 2(s) of the Andhra Pradesh General Sales Tax Act, 1957 "turn over means the total amount set out in the bill of sale or if there is no bill of sale, the total amount charged as the consideration for the sale or purchase of goods whether such consideration be cash, deferred payment or any other thing of value including any sums charged by the dealer for anything, done in respect of goods sold