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1990 Supreme(SC) 614
SUPREME COURT OF INDIA
STATE OF TAMIL NADU
Versus
SRINIVASA TIMBER DEPOT
Decided On : (October 23, 1990)
Lot cooly charges are not considered part of the turnover under the Tamil Nadu General Sales Tax Act, 1959.
Headnote:
High Court Judgment - Sales Tax - The court upheld the view that lot cooly charges are collected de hors the sale and do not form part of the turnover, based on the provisions of the Tamil Nadu General Sales Tax Act, 1959.
Fact of the Case:
The High Court upheld the view that lot cooly charges are collected de hors the sale and do not form part of the turnover, based on the provisions of the Tamil Nadu General Sales Tax Act, 1959.
Finding of the Court:
The court found that the lot cooly charges are not part of the turnover, based on the provisions of the Tamil Nadu General Sales Tax Act, 1959, and upheld the decision of the High Court.
Issues: Interpretation of lot cooly charges in relation to turnover under the Tamil Nadu General Sales Tax Act, 1959.
Ratio Decidendi: The lot cooly charges are collected de hors the sale and do not form part of the turnover, in accordance with the provisions of the Tamil Nadu General Sales Tax Act, 1959.
Final Decision: The appeal was dismissed, and no order was made as to costs.
Judgment
K. N. SINGH, J.
( 1 ) AFTER hearing learned counsel for the parties we are of the opinion that the High Court placed reliance on its earlier judgment in Srinivasa timber Depot v. Deputy Commercial Tax Officer [1969] 23 STC 158 (Mad.) in holding that the lot cooly charges are collected de hors the sale and such charges do not form part of the turnover. This view has held the field in the State of Tamil Nadu for the last 21 years, which is consistent with the provisions of the Tamil Nadu General Sales Tax Act, 1959. We find no good reason to take a different view. The appeal fails and is accordingly dismissed, but there will be no order as to costs.
