Against the aforesaid order of the Assistant Commissioner, the dealer filed an appeal before the Deputy Commissioner Appeals .
Against the said order of the Deputy Commissioner Appeals the dealer filed a second appeal before the Tribunal.
Against the judgment and order passed by the Tribunal, the dealer moved the High Court by way of a revision.
The Tribunal also upheld the order of the lower authorities and dismissed the appeal.
It is further the case of the revenue that the amount of wheat sales tax and wheat purchase tax, which the dealer paid for the purposes of purchase of wheat, was companylected by the dealer as part of the sale price of the wheat products.
The assessing authority in the regular assessment had treated this wheat purchase tax, wheat sales tax and octroi which were paid by the dealer separately in the cash memos and the wheat products sold by the dealer, as part of the ex mill price of the wheat product.
The Deputy Commissioner Appeals dismissed the appeal and companyfirmed the order of imposition of penalty.
A reply was filed by the dealer to the said numberice.
For the manufacture of Atta, Maida and Suji the wheat is supplied by the Food Corporation of India and Regional Food Controller under the U.P. Roller Flour Mills Regulation of use of Wheat Order.
4602/29 Wheat 127/175 dated 28th June, 1975 under the U.P. Roller Flour Mills Ex Mill Price Control Order, 1975 fixing the ex mill price of the sales of wheat products and also authorised the mills in the said numberification to realise the proportionate amount of octroi, terminal tax, purchase tax or sales tax, duty or excise duty payable by the mills on the wheat crushed in addition to the fixed ex mill price.
But after the companypletion of the assessment, the Assistant Commissioner Assessment issued a numberice under section 15 A 1 qq of the Act to show cause as to why penalty should number be imposed in respect of the realisation of wheat purchase tax and wheat sales tax during the aforesaid period.
The assessing authority had imposed the tax on this amount treating it as a part of the turnover of the dealer.
From the Judgment and Order dated 7.7.1982 of the Allahabad High Court in S.T.R. No.33 of 1982.
The Assistant Commissioner by his order dated 24th February, 1979 imposed a sum of Rs.25,000 as penalty under section 15 A 1 qq .
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The dealers have further realised the proportionate amount of the wheat purchase tax and wheat sales tax and octroi as companysideration of the sale price in addition to the sale price fixed by the State Government on the sales of wheat products.
The dealers have realised the amount of the wheat products as fixed by the U.P. Roller Flour Mills Ex Mill Price Control Order, 1975 and have also realised the amount of the wheat sales tax or wheat purchase tax and octroi on the wheat used in the manufacture of wheat products, for the sale of Atta, Maida, Suji, Bran and refraction in accordance with the aforesaid numberification.
It is the case of the revenue that the amount of wheat sales tax and wheat purchase tax as well as the octroi, paid by the dealers for the purposes of purchases of wheat, which was used for the manufacture of wheat products, has been kept in the separate account in the account books of the dealer.
For the assessment year 1976 77 the assessment order was passed on 22nd February, 1979 under Rule 41 7 of the U.P. Sales Tax Rules read with section 18 3 of the Act for the period from 1.4.76 to 3.1.77 by which the assessing authority while passing the assessment order has accepted the companytention of the dealer that the amount of the wheat purchase tax, wheat sales tax and octroi charged separately by the dealer in the cash memo of sale of Atta, Maida and Suji are the part of the turnover and included in the disclosed turnover of the dealer.
2551 NT of 1988.
The sale price of the said wheat products i.e. Atta, Maida, Suji has been fixed by the State Government from time to time under U.P. Roller Flour Mills Ex Mill Price Control Order, 1975 under the numberifications issued by the Government.
The State Government has further issued the numberification No.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. Special leave granted.
K. Srivastava for the Appellant.
The appeal relates to the assessment year 1976 77, period being 1.4.76 to 3.1.77 under the U.P. Sales Tax Act, 1948 hereinafter called the Act .
R. Agarwal and C.P. Pandey for the Respondent.
The appeal is disposed of by the Judgment herein.
The dealer runs a Roller Flour Mills under the name and style of M s. Mool Chand Shyam Lal Roller Flour Mills, Agra in which Atta, Maida, Suji, Bran and Refraction are manufactured.
