Supreme Court of India
Delhi Cloth and General Mills Co. Ltd. Etc. v. Commissioner of Sales Tax, Indore
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In the result these appeals fail and they are dismissed with costs.
Judgment, page 6
From the headnote
Madhya Pradesh General Sales Tax .ct, 1958, ss. 2(c), (o), (t), and 4- Sales Tax recovered from buyer-If part of turnover. The assessee, while selling goods, charged the sales tax separately and collected it from the buyers. It did not include the sales-tax so collec· ted in its turnover. The authorities under the Madhya Pradesh General Sales Tax Act, 1958, as well as the High Court, held that the sales tax col- lected from the buyers was a part of the price of the goods sold and tbore- fore should have been included in the assessee's turnover.
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