The judgment of the Court was delivered by

DR. B. P. SARAF, J. - Both these references arise out of a common order of the Tribunal. The disputes relate to assessment for the period July 1, 1972 to June 30, 1973, both under the Bombay Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. Two questions have been referred. On pertains to the determination of the sale price under the Bombay Sales Tax Act, 1959 ("Bombay Act" or "Act") and the other under the Central Sales Tax Act, 1956 ("Central Act"). The questions are as follows :

"1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in including the sum of Rs. 1,08,320 in the turnover of sales on the ground that it constitutes part of the sales price within the meaning of section 2(29) of the Bombay Sales Tax Act, 1959 ?

2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in including the sum of Rs. 20,928 in the turnover of sales on the ground that it constitutes part of the sale price within the meaning of section 2(h) of the Central Sales Tax Act, 1956 ?"

2. The controversy pertains to the includibility of the amounts mentioned in