Central Coalfields Ltd. vs Commissioner Of Sales Tax And Ors. on 4 April, 1980
4. The point involved for decision in the above common question of law is concluded by a decision of this Court in Central Coalfields Ltd. v. Commissioner of Sales Tax, Madhya Pradesh [1981] 47 STC 143. It was held only in a similar situation that various States levied and collected from the purchasers formed part of the sale price of the goods sold and, therefore, this amount had to be included in the sale price for computation of the taxable turnover. The view taken by the Tribunal in the present case being the same is justified. These references should, therefore, be answered in favour of the Department.