ORDER

The appellant, the Food Corporation of India, appeals against the judgment dated March 30, 1984, of the High Court of Kerala dismissing its tax revision petitions.

On November 29, 1969, the appellant entered into an agreement with the Government of Kerala for the distribution of certain articles and commodities covered by the Kerala Rationing Order, 1966. Under the agreement the appellant was required to collect administrative surcharge and the price equalisation charge from the retailers due by them to the Government in accordance with the rates fixed by the Government from time to time. For the assessment years 1969-70 to 1972-73, the appellant was assessed to sales tax under the Kerala General Sales Tax Act, 1963, on turnover which included the amount of the administrative surcharge and price equalisation charge collected by the appellant from the retailers. The appellant contended in appeal before the Appellate Tribunal that the amounts recovered by way of administrative surcharge and price equalisation charge could not be included in the taxable turnover because that was not part of the price of the goods supplied by it. The contention was rejected by the Appellate Tribu