( 1. ) IN this reference under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, read with Section 9 of the Central Sales Tax Act, 1956, at the instance of the assessee, M/s. Vimalchand Prakashchand, Sarafa, Ujjain, the questions propounded by the Sales Tax Tribunal for our decision are

(1) Whether in the facts and the circumstances of this case charges in respect of adat, dalali, bank commission, charity and insurance incurred by the assessee can be included in the sale price and be taxed at the hands of the assessee ? (2) Whether in the facts and the circumstances of the case an inference can be drawn that an implied contract existed for the sale of packing materials, i. e. , bardana and iron hoops, along with pressed cotton bales and the estimated price of the bardana could be included in the taxable turnover of the assessee holding that there was a sale of bardana ?

( 2. ) THE assessee is a dealer in cotton. During the period from 1st April, 1959, to 31st October, 1959, it sold, in the course of inter-State trade, compressed cotton in bales covered with hessian cloth and fastened with iron hoops. In the turnover of these inter-State sale transactions, the assessing officer included in the turnover taxable under the Central Sales Tax Act, 1956, amounts received by the assessee from the purchasers by way of Central sales tax, adat, dalali, bank commission, charity and insurance. The total amount thus included in the turnover was Rs. 19,514. 74. The assessees contention that the said amounts should not have been included in the turnover of inter-State sales was rejected by the assessing officer. It was also negatived in first appeal by the Deputy Commissioner of Sales Tax, Indore, as well as by the Sales Tax Tribunal in second appeal.

( 3. ) THE assessee also contended that there was no sale by it to the purchasers of hessian and iron hoops when it sold to them compressed cotton in bales covered with hessian and fastened with iron hoops; and that, therefore, the estimated price of the hessian cloth and iron hoops should have been excluded from the taxable turnover. This objection of the assessee was also disallowed by the assessing officer and by the appellate authorities.

( 4. ) THE material provisions of the Central Sales Tax Act to consider in this case are clauses (h) and (j) of Section 2 of that Act. Clause (j), which gives the definition of "turnover", is as follows : turnover used in relation to any dealer liable to tax under this Act means the aggregate of sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period and determined in the prescribed manner. Sale price" has been defined in Clause (h) of Section 2, which is as follows : sale price means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged. It is plain from these definitions that any amount received by a dealer as consideration for the sale of any goods has to be included in the turnover of the dealer. In the statement of the case, the facts have not been fully stated. But on the facts found by the Deputy Commissioner of Sales Tax in first appeal, which were affirmed in second appeal by the Tribunal, it becomes abundantly clear that what the assessee received from the purchasers on account of adat, dalali, bank commission, charity and insurance was a part of the price paid by the purchasers of cotton. Before the Deputy Commissioner of Sales Tax, the assessee admitted that he added to the purchase price dalali, adat and other charges, and realised the aggregate of such amounts