RAMANUJAM, J.

The question that arises for consideration in this case is as to whether the collections to the extent of Rs. 5, 817.41 made by the assessee as mahimai at the rate of half per cent. of the net sale price from his purchasers will form part of his taxable turnover.

It was contended by the assessee before the authorities below that the said mahimai collection has been made only from his selling agents, that it is a contribution by the purchasers only for renovation of a Vinayagar temple, and that the said sums collected as mahimai were not part of the sale proceeds. But his contention was overruled on the ground that the amounts collected were part of the sale consideration and that, therefore, they formed part of the taxable turnover, as there is no provision either in the Act or in the Rules giving a deduction for that amount. It is not in dispute that the amounts collected as mahimai formed part of the sale invoices issued by the assessee, though they were shown separately.

According to the assessee, the definition of "turnover" in section 2(r) of the Tamil Nadu General Sales Tax Act will not include the collections of this kind, as this was not the subject-m