J. S. VERMA, C.J. - This is a revision against the order of a Division Bench of the Board of Revenue dated 6th February, 1976. The only point involved for decision is, whether the market area cess collected by the assessee from the purchaser of the goods sold within the market area for being paid to the market area committee can be included in the sale price of the goods for computing the taxable turnover of the assessee. The Board of Revenue has accepted the assessee's contention that the cess collected by the assessee on behalf of the market area committee from the purchaser of the goods does not form part of the sale price. Hence this revision by the department.

On behalf of the department reliance was placed on the Supreme Court decision in [1980] 46 STC 477 (Anand Swarup Mahesh Kumar v. Commissioner of Sales Tax) to contend that the cess collected by the assessee from the purchaser must form part of the sale price since the liability for payment of the cess is on the assessee who is the seller of the goods within the market area. This contention is untenable. The aforesaid decision of the Supreme Court itself negatives the contention. After referring to the earlier de