RAMANUJAM, J.

The common question that arises is as to whether the "lot cooly charges" collected by the assessees in these cases from the customers would form part of the turnover. The assessees in these cases are dealers in timber and they had collected "lot cooly charges" in addition to the sale price at a particular percentage of the sale price. They claimed that the aggregate amounts of the said collections should be excluded from their turnover as the said collections are not part of the sale price payable by them for the goods sold. But the said claim was rejected by the assessing authority as well as the Appellate Assistant Commissioner on the ground that the "lot cooly charge" will form part of the turnover in view of explanation (2)(ii) to section 2(r) of the Madras General Sales Tax Act, 1959, defining "turnover" which is as follows :

"The amount for which goods are sold shall include any sums charged for anything done by the dealer in respect of the goods sold at the time of, or before the delivery thereof." *

The Tribunal, however, following an earlier decision of this court in Srinivasa Timbre Depot v. Deputy Commercial Tax Officer upheld the claim of the ass