SUBBA RAO, C.J.

The matter coming up before Subba Rao, C.J., and Bhimasankaram, J., the Order of Reference to a Full Bench was delivered by.

These are revisions against the orders of the Andhra Sales Tax Appellate Tribunal setting aside the orders of the Deputy Commissioner including the payments collected by the respondent as dharmam in his total turnover. The Tribunal found the following facts on the materials placed before them :

"(1) That charity has been paid as a matter of custom from customers voluntarily,

(2) that it is not shown that it is a part of the price though it is separately shown as an item by itself, and

(3) that it has not gone into the pockets of the sellers as part of the price but is used for purposes of charity as earmarked in the account books of the assessee."

On those findings, the Tribunal held that the items described as dharmam should be excluded from the assessable turnover.

Learned Government Pleader contends that in view of the amended definition of the term "turnover", any sum collected by a dealer in respect of the goods sold at the time of or before the delivery of the goods would be part of his turnover, and, therefore, the sums collected to