OR!SSA v. UTKAL DISTR!BUTORS-(Sikri, J.)-57 . A These appeals are concerned with the assessments for the quarter ending September 30, 1957, and for the quarter ending December 31, 1957, but it would be sufficient if facts relating to the ·assessment for the quarter ending· September 30, 1957, are given, because apart from figures there is. no difference in the· relevant facts. For the quarter ending September 30, .1957, the B respondent"M/ s Utkal Distributors (P) 'Ltd., hereinafter referred to as the assessee, claimed to deduct from its gross turnover the sum: of Rs. 3,874;49 on the ground that it had paid this sum on the purchases made by it as central sales tax. " The Sales Tax Officer disallowed the claiJii. On appeal, the Collector of Sales Tax, Orissa, affirmed the order of the Sales Tax Officer. The c· Sales Tax Tribunal, Orissa, in second appeal, however, came to the conclusion that there was no justification to disallow the deduction claimed by the appellant. The Tfibunal held that the central sales tax realised by the assessee from its customers was not part of the price charged-by it, and_,_,therefore, it did not fall. within the definitions of 'sale price' and 'taxable turnover'. The Tribunal D relied on the fact that the assessee was a controlled stock holder under the Iron and Steel (Control) Notification, dated Calcutta, the 18th October, 1958, and by virtue of condition No. 4(ii) of the Notification, the central sales tax paid by the customer was not part of the price. Condition No. 4(ii) was to this effect :
