Sales tax deduction can be proved by reliable evidence beyond sale memos under Bihar turnover computation rules.

Sales tax deducted from taxable turnover under section 7 of the Bihar Sales Tax Act, 1959 may be proved by reliable evidence other than a separate entry in the sale memo. The phrase "collected as such" requires the dealer to show, on acceptable material such as account books or other evidence, that part of the receipt represented sales tax, and the taxing authority must consider that material before rejecting the claim. Because the Deputy Commissioner accepted the evidence and the Tribunal found it unreliable on no proper basis, the deduction could not be disallowed on a narrow reading of the sale memos.

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Issues: Whether sales tax collected from customers, though not shown separately in the sale memos, could still be deducted while computing taxable turnover under section 7 of the Bihar Sales Tax Act, 1959.

Analysis: The expression "collected as such" in section 7(1)(b) and section 7(2)(a)(ii) was held to mean that the dealer must establish by reliable evidence that a part of the amount received represented sales tax, and not necessarily that the sale memo itself must separately show the tax. The relevant inquiry is whether the department can be satisfied, on acceptable material such as account books or other evidence, that sales tax was actually collected as such. Since the Deputy Commissioner had accepted the dealer's evidence and the Tribunal did not find that evidence unreliable, the Tribunal could not reverse the allowance of deduction merely on a narrow reading of the sale memos.

Conclusion: The dealer was entitled to the deduction, and the Tribunal was not justified in disallowing it; the answer was against the revenue and in favour of the dealer.

Ratio Decidendi: For deduction of sales tax under section 7, proof that tax was actually collected as such may be furnished by reliable evidence other than the sale memo itself, and the taxing authority must consider that evidence before disallowing the claim.

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