Anand Swarup Mahesh Kumar vs The Commissioner Of Sales Tax on 15 September, 1980
The Judgment of the Court was delivered by
VENKATARAMIAH, J.-The appellant is a firm carrying on
business at Mandi Anandganj, Barut, District Meerut in the
State of Uttar Pradesh and is a dealer as defined in the
U.P. Sales Tax Act, 1948 (Act No. XV of 1948) (hereinafter
referred to as 'the Act'). It has filed this appeal by
special leave under Article 136 of the Constitution against
the order dated July 31, 1979 passed in Appeal No. 1502 of
1978 on the file of the Assistant Commissioner (Judicial)
Sales Tax, Meerut Range, Meerut upholding the inclusion of
the market fee and the commission (otherwise called 'dami')
payable to the commission agent operating within a market
area established under the U.P. Krishi Utpadan Mandi
Adhiniyam, 1964 (U.P. Act No. XXV of 1964) (hereinafter
referred to as 'the Adhiniyam') in the turnover of purchases
of the appellant for purposes of levy of sales tax under
section 3-D of the Act. The assessment year in question is
1974-75. The appellant was granted leave to appeal to file
the above appeal directly against the order of the Assistant
Commissioner (Judicial) since the question involved in this
case had already been decided by the High Court of Allahabad
in M/s. Durga Dass Narain Dass v. The State of Uttar Pradesh
710
Ors. upholding the inclusion of the market fee and the
Commission (dami) in the purchase turnover for purposes of
levy of sales tax.