DELHI CLOTH AND GENERAL MILLS CO. LTD. ETC. vs COMMISSIONER OF SALES TAX, INDORE

The Supreme Court addressed the interpretation of 'sale price' under Section 2(o) of the Madhya Pradesh General Sales Tax Act, 1958, determining that sales tax collected by a dealer is part of the sale price. The Court held that the turnover must include the sales tax amount as it is charged separately to buyers, thereby affirming the High Court's decision. The appeals were dismissed, upholding the assessment made by the tax authorities.