( 1. ) THIS is a reference made by the Board of Revenue, Gwalior, at the instance of the department under Section 44 (1) of the M. P. General Sales Tax Act, 1958, for the opinion of this Court regarding the following question of law :

Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that the reimbursement of Rs. 33,263 received from the principals will not form part of the sale price as defined under Section 2 (o) of the M. P. General Sales Tax Act, 1958 ?

( 2. ) THE facts giving rise to this reference as per the statement of case received are as follows : The non-applicant, M/s. Rita Sales Corporation, Indore, are distributors for Rita sewing machines and electrical goods. The non-applicant was assessed to tax for the financial year 1975-76. Best judgment assessment was made and the gross turnover was determined as Rs. 8,40,000 against Rs. 8,03,809 shown in the books of account. Enhancement of Rs. 2,927 was made on account of certain discrepancies and the amount of Rs. 33,263 paid by the principals towards 50 per cent cost of timepieces sold by the non-applicant to the retail dealers at half price was also included in his turnover.