Sale price and gross turnover include separately collected sales tax when statutory definitions treat purchaser receipts as the taxable base.

Amounts separately described and recovered as sales tax from purchasers were treated as part of the dealer's sale price and gross turnover where the statutory definitions made the purchaser's total payment the taxable base, subject only to express exclusions in the Act. Separate billing practice could not override the statutory scheme, and amounts collected in lieu of the dealer's own sales tax liability were included in turnover. The result was that the separately collected sales tax component remained taxable as part of the dealer's receipts.

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Issues: Whether amounts separately shown and recovered as sales tax from purchasers form part of the dealer's sale price and gross turnover under the Sales Tax law.

Analysis: The separate description of a component as sales tax in the cash memorandums did not alter its character where the statutory definitions of sale price and turnover treated the dealer's receipts from the purchaser as the taxable base, subject only to the specific exclusions provided by the Act. A trade practice of showing the catalogue price and tax separately could not prevail against the statutory scheme, and amounts recovered in lieu of the dealer's own sales tax liability were held to be part of the total receipts for turnover purposes.

Conclusion: The separately collected sales tax amount was includible in sale price and gross turnover, and the contention of the applicant firm was rejected.

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